Analisis Perhitungan Harga Pokok Produksi Sebagai Dasar Penetapan Harga Jual Pada Mebel CV. Barokah Abadi Kota Kupang
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Institusion
Universitas Katolik Widya Mandira Kupang
Author
PAMA, Adolfin
Subject
HB Economic Theory
Datestamp
2020-06-27 01:43:12
Abstract :
Adolfin Pama 321 15 137 by the title of the Thesis “An Analysis Of Prodaction Cost’s CalculationAs The Basis For DeterminingThe Selling Price At CV. Kupang's Barokah Abadi†Guided By Dra Sukamti, MM As first mentora and Ibu Maria B.M.G.Wutun, SE,MMAs second mentor.The formulation of the problem in this research is “What is the cost of production of the door frame size of 80 cm x 2 m and beds of 160 cm x 2 m to determine the right selling price using the full costing method on CV. Barokah Abadi Furniture?†The purpose of the problem is to "find out the cost of goods manufactured and the selling price of a house door frame size of 80 cm x 2 m and a bed size of 160 cm x 2 m which is appropriate using the full costing method on CV. Barokah Abadi furnitur†Based on data analisys it is noun that the cost production for 80 cm x 2 m door frame and the bedding products experience a decline every year,the calculatin of prodution’s cost for door frame set by CV. Barokah Abadi per unit in 2016 was Rp. 240,906 in 2017 was Rp. 244,250 in 2018 was Rp. 243,362 while using the full costing method in 2016 was Rp. 253,064 in 2017 was Rp. 254,307 and in 2018 was Rp. 25,4,430. The cost of production per unit for a 160 cm x 2 m bad product in 2016 was Rp. 885,075 and in 2017 was Rp. 854,461 and in 2018 was Rp. 995,441 while using the full costing method in 2016 was Rp. 866,610, in 2017 was Rp. 888,490 and in 2018 was Rp. 950,555. The selling price of 80 cm x 2 m door frame products per unit set by CV. Barokah Abadi in 2016 was Rp. 350,000 in 2017 was Rp. 350,000 and in 2018 was Rp. 400,000 for 160 cm x 2 m bad products in 2016 was Rp. 2,100,000 in 2017 was Rp. 2,400,000 in 2018 was Rp. 2,400,000 while accordingto the calculation of the selling price plus the desired profit of 40% obtained for the door frame product size 80 cm x 2 m in 2016 was Rp. 354,289 in 2017 was Rp. 356,030 and in 2018 Rp. 360,402 and the product size 160 cm x 2 m in 2016 was Rp. 1,213,255 in 2017 was Rp. 1,243,887 and in 2018was Rp. 1,330,777
Adolfin Pama 321 15 137 by the title of the Thesis “An Analysis Of Prodaction Cost’s CalculationAs The Basis For DeterminingThe Selling Price At CV. Kupang's Barokah Abadi†Guided By Dra Sukamti, MM As first mentora and Ibu Maria B.M.G.Wutun, SE,MMAs second mentor.The formulation of the problem in this research is “What is the cost of production of the door frame size of 80 cm x 2 m and beds of 160 cm x 2 m to determine the right selling price using the full costing method on CV. Barokah Abadi Furniture?†The purpose of the problem is to "find out the cost of goods manufactured and the selling price of a house door frame size of 80 cm x 2 m and a bed size of 160 cm x 2 m which is appropriate using the full costing method on CV. Barokah Abadi furnitur†Based on data analisys it is noun that the cost production for 80 cm x 2 m door frame and the bedding products experience a decline every year,the calculatin of prodution’s cost for door frame set by CV. Barokah Abadi per unit in 2016 was Rp. 240,906 in 2017 was Rp. 244,250 in 2018 was Rp. 243,362 while using the full costing method in 2016 was Rp. 253,064 in 2017 was Rp. 254,307 and in 2018 was Rp. 25,4,430. The cost of production per unit for a 160 cm x 2 m bad product in 2016 was Rp. 885,075 and in 2017 was Rp. 854,461 and in 2018 was Rp. 995,441 while using the full costing method in 2016 was Rp. 866,610, in 2017 was Rp. 888,490 and in 2018 was Rp. 950,555. The selling price of 80 cm x 2 m door frame products per unit set by CV. Barokah Abadi in 2016 was Rp. 350,000 in 2017 was Rp. 350,000 and in 2018 was Rp. 400,000 for 160 cm x 2 m bad products in 2016 was Rp. 2,100,000 in 2017 was Rp. 2,400,000 in 2018 was Rp. 2,400,000 while accordingto the calculation of the selling price plus the desired profit of 40% obtained for the door frame product size 80 cm x 2 m in 2016 was Rp. 354,289 in 2017 was Rp. 356,030 and in 2018 Rp. 360,402 and the product size 160 cm x 2 m in 2016 was Rp. 1,213,255 in 2017 was Rp. 1,243,887 and in 2018was Rp. 1,330,777
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