Kurniawati, Anna (0651149) (2011) Analisis Metode Biaya dalam Penetapan Harga Pokok Produk dan Harga Jual Produk pada CV. Quickline Garment. Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
This study discusses the cost comparison method, namely the full costing method and variable costing method for the basic price and selling price. Research method used is descriptive analytical research method, the research conducted by collecting data on costs incurred CV. QUICKLINE GARMENT and present the data, so as to give an idea of the real situation of the CV. QUICKLINE GARMENT. Is CV. QUICKLINE GARMENT been properly classify expenses. It also conducted analyzing cost data so as to produce counting the cost of goods and the right price. Then, from analyzing the derived conclusions and recommendations. The results showed that the CV. QUICKLINE GARMENT has been grouped with the appropriate fee, except for using the cost method (full costing and variable costing) costs should be broken down again into the costs are variable and fixed. Besides counting the cost of the company is still very simple, just count all the costs of production and distributed by the number of goods. CV. QUICKLINE GARMENT also not using any method in determining the sale price, sale price set by the marketing and business owner based on their experience. The determination of such prices may cause errors in pricing. Results of the discussion showed there is a significant difference between the selling price calculated using the method of calculation of costs and selling prices according to the company. The calculation using the cost method may result in the sale price is more precise so that companies can reduce the loss and receive appropriate profits.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | Variable Costing Method, Method Full costing, Cost of Product, Price, and Profit. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economics > 51 Accounting Department |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 04 May 2015 11:21 |
| Last Modified: | 04 May 2015 11:21 |
| URI: | http://repository.maranatha.edu/id/eprint/12150 |
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