文章基本信息

标题：SELL PRICING ANALYSIS USING METHOD COST-PLUS FULL PRICING COSTING APPROACH ON PT.KHARISMA ARTA MANDIRI.
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作者：Heldah Heldah ; Diana Sari
期刊名称：Faculty of Economics
出版年度：2007
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：The calculation of the selling price of products that do well and correctly canreduce the risk of losses on the company. Thus, the selling price must becompetitive in the market. In compiling this scholarly writing, the authors setthe boundary problem discussed, namely comparing the sale price determinationmade by PT.Kharisma Arta Mandiri with a sale price determination method ofcost-plus pricing with a full costing approach. After doing observation theauthor conclude that there is no price difference between firms using cost-pluspricing. Two methods used by the company and cost-plus pricing method usesthe same cost information. The pricing method used by the company selling isthe selling price fixed by adding the estimated total cost management(empar-two thousand five hundred rupiah) with the expected percentage income(multiplied by forty percent and sixty million eight hundred twenty thousandrupiah equal to two twenty-four million three hundred twenty eight thousandtwo hundred eighty rupiahs) it will get the selling price per rollnya for forty-twothousand five hundred rupiah, while determining the selling price of a cost-pluspricing is determined from the estimated production cost plus a mark-up thatwill generate selling price per rollnya registration. Thus, the company has theright to determine the selling price of its products and indirectly has set acost-plus pricing method.