文章基本信息

标题：USING OF MAIN PRICE METHOD AS THE BASIS FOR DETERMINING THE PROCESS OF SELL PRICE ON SAGHA TEAK FURNITURE CABINETS
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作者：Deni Nopan Hadiyanto
期刊名称：Faculty of Economics
出版年度：2006
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：In an era of increasingly forward, companies are required to produce qualityproducts but at affordable prices, for quality and product prices would affectconsumer valuation, but in fact, often the raw materials used damage duringprocessing, so that the resulting product low quality, it will determine the cost ofthe product, whether goods produced will be included as a cost or not. Incompiling this scholarly writing, the authors limit the calculation of cost priceon a product process closet with a full costing method. The data used is dataobtained by the product manufacture cabinets directly from the company. Afterdoing research, it can be concluded that there are differences in the cost ofproduction and the sale price. The sale price set by the company is Rp. 4.5million, -, while according to the author's calculations of Rp.. 245,967.391, - it isbecause companies do not separate the factory overhead costs andnon-production costs are general and administrative costs and marketingexpenses in accordance with its production, the company also did not set profitto be achieved, and also companies set prices based on standard cabinets pricesof other furniture companies.