JRAM (Jurnal Riset Akuntansi Multiparadigma)
Vol 10, No 2 (2023): Desember

Strategi Penetapan Harga Jual dan Perencanaan Laba pada Bisnis Rintisan Haminjon

Sihaloho, Erik Morales (Unknown)
Odang, Nilam Kemala (Unknown)



Article Info

Publish Date
30 Dec 2023

Abstract

Haminjon is a startup operating in the fragrance industry which is currently in the validation process and is being tested in the market. Haminjon produces diffusers made from Toba incense based on customer orders. This research aims to design pricing strategy and profit planning. The research method used is a qualitative method with a case study approach. The results of this research show that the existing selling price calculation results are appropriate and do not need to be changed to remain competitive in the market. However, production quantities need to be increased to the recommended range to reduce costs and obtain the expected profits. This will affect Haminjon's profit planning. Therefore, Haminjon should increase the production range so that the cost of production can be reduced. By utilizing the nature of cost behavior, affordable selling prices can be maintained and produce optimal profits.

Copyrights © 2023






Journal Info

Abbrev

JRAM

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

The manuscript was written for JRAM (Jurnal Riset Akuntansi Multiparadigma) should be an original research paper either theoretically or empirically which sufficiently contributes novelty to accounting and auditing literature. This journal provides immediate open access to its content on the ...