PRODUCT PRICE DETERMINATION METHOD BASED ON MARK UP METHOD OF FULL COSTING APPROACH IN KUE RESTU JAYA

Aditya Didit Hidayat

Abstract


Pastry
Business Restu Jaya is one of the businesses engaged in
food production, which form a patty. The purpose of
this study was to calculate the selling price determination
made ??by the business cake Restu Jaya, to calculate the
selling price determination using the method marked up
with a full costing approach and to compare the selling
price determination made ??by the business cake with
pricing Restu Jaya sell by using a method marked up
with Full Costing approach. The data used cost data for
production in February of 2011. Based on a cake business
Restu Jaya selling price per unit obtained pastel Rp. 1300
net income earned by these enterprises amounted to Rp.
1.5827 million. whereas based on the calculation method
of mark up the selling price obtained per unit of pastel Rp.
1400 with net prot obtained when using the mark up of
Rp. 1.9827 million and the comparison can be seen there
is a dierence of Rp. 100/unit by a margin of prot of Rp.
400 000.

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