Usulan Sistem Estimasi Harga Jual Produk pada Produksi Sepatu Make to Order Contract di CV XYZ

Retnoningrum - (Program Studi Akuntansi, Politeknik Pratama Mulia Surakarta)

PERFORMA : Media Ilmiah Teknik Industri
Vol 5, No 1 (2006): PERFORMA Vol. 5, No. 1 Maret 2006

This paper develops new approach for selling price estimation in CV XYZ, which produces and supplies shoes, on the basis of contractual agreement (make to order contract production). This study began with identifying of business characteristic in CV XYZ to develop approach in selling price estimation. It is further assumed that the supplier’s production batch size in an integer multiple of the buyer’s order quantity. The new system will proposed to CV XYZ in order determination of product selling price to achieve maximum profit.