SALE PRICING ANALYSIS USED METHODS COST PLUS PRICING AND EFFECT ON INCOME IN FORTUNA FURNITURE, CV

Igusti Ngurah Satria Anggara

Abstract


At this writ-
ing the company explained that the production is based an
order to calculate the cost of production and determine the
selling price. The writing is to know the cost of production
and determining the selling price will be charged to the cus-
tomer. In this writing, the methods used in calculating the
cost of production is implemented by the company which
would than be compared using the full costing method with
a cost plus pricing approach in determining the selling price
and the results of these calculations will determine its eect
on income for which companies will more benecial in deter-
mining the selling price, so they will know the prot will be
obtained. Calculation according to the company producing
the selling price of Rp 6.896.700,- , while the calculations
by the author using a full costing method with a cost plus
pricing approach Rp 7.044.091,5,-. So there is the dier-
ence of Rp 147.391,5,- . The dierence is due to the lack of
proper classication of costs, that do not take into account
equipment depreciation costs as additional cost and nonpro-
duction costs, so prices are not determined in accordance
with costs incurred.

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