文章基本信息

标题：DETERMINATION OF BASIC PRICE ON ORDERED PRODUCT OF VAULT BY USING THE VARIABLE COSTING METHOD AT PT MULTI MULYA
本地全文：下载
作者：Arief Fauzi ; Suryandari Sedyo Utami
期刊名称：Faculty of Economics
出版年度：2009
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：Key Words : DETERMINATION OF BASIC PRICE, ORDERED PRODUCT,VARIABLE Costing METHODABSTRACT :Manufacturing company is a company that processes raw materials into finishedgoods. Each manufacturer uses different production process and also to orderthe production process to meet the supply warehouse. Costs incurred for theproduction process is called the production cost that will form the cost ofproduction. The price point of this production has many benefits, one of whichis determining the right price. PT Multi Mulya is a company engaged in metalworking. This company produces kinds of vaults with a trademark MOSLER.Having done the research, it can be concluded that in October 2008, thecalculation of the cost of production orders according to the company's resultswas higher than the cost of accounting theory with Full Costing approach. Costof goods according to the company's production was Rp.278.776.400, whileaccording to the theory of principal amount of the price of production orderswas Rp.271.352.109,87. Distortion according to the company according to thetheory was Rp.7.424.290,13. Scientific writing was performed to determinewhether the company has determined the cost of production is correct thateventually will form the selling price. In determining the cost of production, thecompany is expected to be more careful in taking into account production costs,so that will form the right price and ready to compete with other companies.