Analisis Penentuan Harga Jual dengan Metode Cost Plus Pricing pada UD Bintang Kejora

Authors

  • Herminaini Mauris Khoirunnisa Sekolah Tinggi Ilmu Ekonomi Pemuda
  • Abu Darim Sekolah Tinggi Ilmu Ekonomi Pemuda

DOI:

https://doi.org/10.59841/excellence.v1i3.405

Keywords:

Financial Performance, Financial Ratio Analysis

Abstract

This study aims to analyze the determination of the selling price using the cost plus pricing method at UD Bintang Kejora. This type of research uses case research which is selected based on the formulation of the problem and research objectives. The data collection technique used is documentation. Data analysis techniques used are data collection, data reduction, data presentation and conclusion. The data validity technique used is source triangulation.The results of the study show that UD Bintang Kejora in determining the cost of production is still not in its entirety, such as not including maintenance costs and depreciation of equipment used in the production process. Therefore, researchers calculate the cost of production using the full costing method and determining the selling price of the cost-plus pricing method to help companies get the appropriate profit. The cost of production using the full costing method is Rp. 44,455. The profit obtained by adding a margin of 35% of the cost of production is Rp. 15,559. In order to obtain a selling price using the cost-plus pricing method of Rp. 60,014. The results of the calculation of determining the selling price with this method can help UD Bintang Kejora in getting the desired profit.

References

Arrasyid, A. R. (2021). Pengaruh Biaya Produksi dan Harga Jual Terhadap Pendapatan Petani. Paper Knowledge. Toward a Media History of Documents, Lampung: Universitas Islam Negeri Raden Intan Lampung

Fabiana Meijon Fadul. (2019). Akuntansi Biaya Produksi. Makassar: Fakultas Ekonomi dan Bisnis. Universitas Muhammadiyah Makassar

Moshinsky, M. (2019). Pembahasan Studi Kasus Sebagai Bagian Metodologi Penelitian. Nucl. Phys., Purwokerto: Universitas Muhammadiyah Purwokerto

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Published

2023-09-29

How to Cite

Herminaini Mauris Khoirunnisa, & Abu Darim. (2023). Analisis Penentuan Harga Jual dengan Metode Cost Plus Pricing pada UD Bintang Kejora. Journal Economic Excellence Ibnu Sina, 1(3), 253–265. https://doi.org/10.59841/excellence.v1i3.405

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