文章基本信息

标题：UTILIZATION OF PROCESS MAIN PRICING METHOD AS BASIS TO DETERMINE CUPBOARD SELLING PRICE AT SAGHA JATI MEUBEL
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作者：Deni Nopan Hadiyanto ; Suryandari Sedyo Utami
期刊名称：Diploma Program - Financial Management
出版年度：2006
卷号：0
期号：0
语种：English
出版社：Diploma Program - Financial Management
摘要：In the globalization era, companies are required to produce a quality product butin an affordable price, because the quality and price of the product will affectconsumer judgments. In fact many factories are oftenly used damaging rawmaterials during process, so the product was produced in low quality, it willdetermine the cost of the product whether the goods which was producedincluded as a cost or not. In this scientific research, the writer limited to thecalculation of the base price on a product process cabinets with full costingmethod. Cabinet manufacturing data was gained directly from the factory. Basedon the research, it can be concluded that there were differences in cost ofproduction and the selling price. Selling price set by the company was Rp.4.500.000, -, while according to the writer calculation Rp. 4254032.608, - sothere is a difference of Rp. 245,967.391, - this is caused because the companydid not separate the factory overhead costs and the costs of non-production andgeneral administrative costs and marketing expenses in accordance with theproduction, the company did not specify the profit to be achieved, and also thecompany set the sale price based on a standard closet prices of other furniturecompanies.