METHOD OF USE OF COST-plus pricing APPROACH THROUGH ABSORPTION IN DETERMINING THE PRICE LEVEL RETURN THE PRODUCT TO ACHIEVE ITS INVESTMENT IN BREAD "BEAUTIFUL SARI

CATUR RACHMI PS

Abstract


Amanager's performance is measured its success in runninga business with a variety of viewpoints, but the most com-monly used is the level of performance as measured by itsability to achieve ROI pemegeng stock. The entire costof production and non production incurred in producinga product to be the most important basis in determiningthe selling price of products produced other than the de-sired prot. With cost-plus method of pricing approachesabsorption, the authors can determine the selling price ofunity in which the sale price is sucient to cover all costsand generate the desired return on investment rms. In tak-ing decisions concerning the cost and number of units sold,the company also requires some anallisis among others, howmuch it cost to produce product perjenis and unity, so thatcan know the amount of contribution margin products per-jenis and unity as well. With this analysis can be obtainedby a variety of data needed to make decisions in determin-ing the quantity perjenis products to be produced and soldwithin a certain period in order to produce the desired rateof return on investment rms. In this paper the authorstry to determine the selling price per unit produced by thecompany's bread bakery beautiful sari to achieve the levelof desired return on investment based on cost-plus methodof pricing approaches absorption by analysis of rate of re-turn on investment approach the author uses (Return OnInvestment).

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