Harga Pokok Produksi dalam Kaitannya dengan Penentuan Harga Jual untuk Pencapaian Target Laba Analisis (Studi Kasus pada PT. Indra Brother's di Bandar Lampung)
Abstract: The purpose of this
study was to determine the cost of production calculation is applied to the PT.
Brother's senses and its effect on the determination of the selling price of
the company, and the study is expected to be useful as a conceptual
contribution to the company in conducting its business activities and for
determining policies for the betterment of the company, particularly regarding
the determination and the determination of cost of production in relation to
the determination of the selling price.
Based on the above problems posed hypothesis, namely: "Calculation
of Cost of Production is carried out by PT. Indra Brother's has not been
implemented properly as the basis for determining the selling price. "In
analyzing the problems used tool for qualitative and quantitative analysis. In
the approach used to analyze the qualitative theory related to the cost of
production and the theory used to analyze quantitative calculation of the cost
of production and selling price. Based on the analysis it can be concluded that
during the PT. Brother's senses in relation to determining the selling price
has not appropriately allocate production costs which companies should take
into account the elements of the ending inventory of raw material costs in the
calculation of the cost of production. Miscalculation of the cost of production
of the company could result in the selling price of the products is higher than
the selling price of similar companies. Thus, it can be concluded that the
calculation of cost of production and selling price of the products produced by
the company is not yet right.
Keywords: Cost of production;
Selling price determination; Achieving profit target
Penulis: Chairul Anwar, Lidia
Fasi Ashari, Indrayenti
Kode Jurnal: jpakuntansidd1000086
