Journal Economic Excellence Ibnu Sina
Vol. 1 No. 3 (2023): September : Journal Economic Excellence Ibnu Sina

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

Herminaini Mauris Khoirunnisa (Sekolah Tinggi Ilmu Ekonomi Pemuda)
Abu Darim (Sekolah Tinggi Ilmu Ekonomi Pemuda)



Article Info

Publish Date
29 Sep 2023

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.

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Journal Info

Abbrev

Excellence

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

bidang Ilmu Manajemen dan Ekonomi. Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, ...