Arisanti, Deasy (0651094) (2010) Peranan Harga Pokok Standar dalam Penetapan Harga Jual Produk (Studi Kasus pada CV SG Bandung). Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
CV SG as textile industries which produce garments, towels, blankets, and Obras, is one of the industrial sector plays an important role in the implementation of development, the CV survival of SG should be maintained. In order to maintain the stability of his life, CV SG must produce a product with guaranteed quality and competitive price. To be produced at competitive prices, then the first step that must be taken to resume SG is the standard cost price calculation correctly and accurately, in connection with the above descriptions, then with this, the author tries to evaluate the extent to which the standard cost price calculation in determining the selling price , ie according to the writer's observation in this case is the towel. This research uses descriptive analytical method, which aims to describe the state of the real object of study by collecting primary data of interviews conducted with staff who are competent SG CV, and a direct observation on the CV SG. While secondary data obtained from various literature and other resources related to the problem under study. The results of this study, illustrates that the CV SG has set the standard base price of a standard raw material costs, labor costs and factory overhead costs. But in practice, standard raw materials are still experiencing SG CV in the use of waste materials. The author recommends calculating SG should resume again and the price of raw materials, to specified standards to function effectively.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | standard cost price, selling price |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economics > 51 Accounting Department |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 22 Apr 2015 10:54 |
| Last Modified: | 22 Apr 2015 10:54 |
| URI: | http://repository.maranatha.edu/id/eprint/11964 |
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