文章基本信息

标题：USE OF ACCOUNTING INFORMATION DETERMINATION IN SELLING PRICE WITH COST PLUS PRICING METHOD IN CV RIZQY
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作者：DENNY OKTAIRAWAN ; DWI ASIH HARYANTI
期刊名称：Diploma Program - Financial Management
出版年度：2007
卷号：0
期号：0
语种：English
出版社：Diploma Program - Financial Management
摘要：One way to set the selling price is by using the method of Cost Plus Pricing. Innormal circumstances, the selling price should be able to cover the cost ofmanagement, which is the amount of production costs and non-production costs,and can generate the expected profits. The purpose of this study was to know thedetermination of prices set by the company and know the price determination bythe method of Pricing and Cost Plus to see if there is a difference between thetwo calculations. After a discussion of calculations used were differentcompanies calculate Cost Plus Pricing. But the difference is very thin and notthe full cost of the material that caused the company reckoned adequate.According to the company's selling price is USD 2500 and expected to generatea profit of USD 29,601,910. While the calculation of Cost Plus Pricing Theresulting price is USD 2500.5773 and is expected to be able to generate a profitof USD 29,620,090. Key Words : accunting information, cost plus, selling price, pricing method