期刊名称:Faculty of Computer Science and Information Technology
出版年度:2011
卷号:0
期号:0
语种:English
出版社:Faculty of Computer Science and Information Technology
摘要:The report discusses basic pricing method. This study aims to compare the principal amount of basic price set by company and basic price set with method of basic pricing calculation on ordered goods which later is used to determine selling price. Types of data obtained from the company were secondary data, some of the costs taken such as raw material costs, labor costs, non-production costs, variable operational costs, (cost of auxiliary materials, electricity and telephone in April), steady operational cost (equipment depreciation cost, equipment maintenance costs, and Land and Building Tax). From the results of this study, it can be concluded that determination of basic price by employing basic pricing method is more accurate in analyzing production costs than calculation from the company. Therefore, it is suggested that the company employs the method.