Penentuan Cost of Good Sold dan Penerapan Cost Plus Pricing Method dalam Menentukan Harga Jual: Study Penggilingan Padi UD Budi Luhur

Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang

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Field Value
 
Title Penentuan Cost of Good Sold dan Penerapan Cost Plus Pricing Method dalam Menentukan Harga Jual: Study Penggilingan Padi UD Budi Luhur
 
Creator Kartika, Erawati
Bakhtiar, M. Rifky
 
Subject
cost plus pricing, biaya variabel, harga jual.
 
Description The cost plus pricing approach in determining the cost of production is very important because this method is more detailed in including the cost components needed in a production process. This situation can affect the determination of the selling price and the resulting profits. The full costing model as the determination of the cost of goods manufactured (HPP) is expected to be a tool for UD Budi Luhur. This study aims to analyze how to determine the selling price at UD Budi Luhur with the selling price according to the cost plus pricing method. The method used is quantitative descriptive method. The results show that the management has not applied cost plus pricing analysis in calculating the selling price. The selling price generated by this method is lower than the method the company has used previously. UD Budi Luhur's management should begin to apply the cost plus pricing method by using a variable cost approach in calculating the selling price so that the selling price achieved by the company can compete with similar products on the market.
 
Publisher Universitas Muhammadiyah Semarang
 
Contributor
 
Date 2021-01-11
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article

 
Format application/pdf
 
Identifier https://jurnal.unimus.ac.id/index.php/MAX/article/view/6746
10.26714/mki.10.2.2020.67-73
 
Source MAKSIMUM : Media Akuntansi Universitas Muhammadiyah Semarang; Vol 10, No 2 (2020): Articles; 67-73
2580-9482
2087-2836
 
Language eng
 
Relation https://jurnal.unimus.ac.id/index.php/MAX/article/view/6746/5259
 
Rights Copyright (c) 2020 MAKSIMUM
 

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