文章基本信息

标题：ALIKASI TOGETHER AS A COST BASIS PRICING SELL IN. YOGA BUSANA
本地全文：下载
作者：SRI PURWANTI ; BAMBANG DARMADI
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 purpose of this paper is to calculate the cost with a charged for each productproduced by the nurse outfit PT Yoga Clothing is clothing products blouse &slacks nurses and nurse outfit overalls products, and provides an alternativedetermination of the selling price. Determining the selling price of closerelations with the problem of determining the cost of production. Researchmethod used is a literature study, which collects the data obtained from literaturesources and field study is to conduct direct observations on the company toobtain the necessary data through interviews and observation. Based on thisresearch, in the allocation of joint costs using the relative sales value method,there are differences in calculation results between companies that have notadopted the concept of cost sharing and authors who have used the concept ofshared costs.. Can be concluded that in order for determination of a fair priceand earn the desired profit companies could use the concept of joint costs toproducts blouse & dress pants nurse while the nurse outfit overalls productsaccording to company calculations. With this the company should determinehow the contribution of each product along with all the profits from thecompany.