USMAN, MUHAMAD (2023) ANALISA PERHITUNGAN HARGA POKOK PRODUKSI DAN HARGA JUAL PRODUK DENGAN MENGGUNAKAN METODE FULL COSTING DAN COST PLUS PRICING PADA UD.XYZ. S1 thesis, Universitas Mercu Buana Bekasi.
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1. HALAMAN JUDUL.pdf Download (34kB) | Preview |
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2. LEMBAR PERNYATAAN.pdf Download (260kB) | Preview |
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3. LEMBAR PENGESAHAN.pdf Download (238kB) | Preview |
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4. ABSTRAK.pdf Download (199kB) | Preview |
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5. KATA PENGANTAR.pdf Download (248kB) | Preview |
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6. DAFTAR ISI.pdf Download (249kB) | Preview |
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7. DAFTAR TABEL.pdf Download (236kB) | Preview |
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8. DAFTAR GAMBAR.pdf Download (237kB) | Preview |
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9. DAFTAR RUMUS.pdf Download (195kB) | Preview |
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Abstract
ABSTRAK Biaya produksi harus dicatat dengan baik dan dihitung dengan benar sehingga dapat menghasilkan harga pokok produksi yang tepat. UD.XYZ belum memperhitung biaya produksi dengan baik sehingga keuntungan yg diperoleh tidak kompetitif. Sehingga dibutuhkan perhitungan biaya produksi per produk yang akurat. Tujuan penelitian menghitung harga pokok produksi menggunakan metode full costing dan menentukan harga jual menggunakan metode cost plus pricing pada UD.XYZ. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif. Hasil penelitian di UD.XYZ menunjukan harga pokok produksi menggunakan metode full costing abon sapi pedo 100 gram sebesar Rp. 2.812/pcs dan abon sapi SRsuper A3 1 kilogram sebesar Rp. 59.769/pcs. Perhitungan harga jual menggunakan metode cost plus pricing dengan persentase laba sebesar 20%, abon sapi pedo 100 gram menghasilkan harga Rp. 3.400/pcs dan abon sapi SRsuper 1 kilogram sebesar Rp. 71.800/pcs. harga jual yang ditetapkan oleh perusahaan terdapat selesih sebesar Rp. 200/pcs pada abon sapi pedo 100 gram lebih tinggi harga jual perusahaan, dan selisih sebesar Rp. 11.800/pcs pada abon sapi SRsuper A3 1 kilogram lebih tinggi harga jual menggunakan metode cost plus pricing. Harga jual yang dihitung menggunakan metode cost plus pricing mendapatkan hasil yang kompetitif dan dapat bersaing dengan produk sejenis dan ukuran yang sama. Kata Kunci : Harga Pokok Produksi, Full Costing, Cost plus pricing,Harga Jual ABSTRAK Production costs should be well recorded and calculated properly so that it can produce the right cost of production. Ud. XYZ hasn't calculated the production cost so well that the profit earned is not competitive. So it takes production cost calculation per product accurately. The research aims to calculate the price of production using the full costing method and determine the selling price using the cost plus pricing method of UD. XYZ. The methods used in this study are quantitative descriptive. Research results in UD. XYZ shows the cost of production using the method full costing abon shredded cow 100 gram of Rp. 2.812/PCs and shredded cow SRsuper A3 1 kilograms of Rp. 59.769/PCs. Calculation of the sale price using the cost plus pricing method with a percentage profit of 20%, shredded cow pedo 100 grams generate the price of Rp. 3.400/PCs and shredded cow SRsuper 1 kilograms of Rp. 71.800/PCs. The selling price set by the company there is the completion of RP. 200/PCs on shredded cow pedo 100 grams higher the selling price of the company, and the difference of Rp. 11.800/PCs on shredded cow SRsuper A3 1 kilograms higher selling price using Cost Plus pricing method. The sales price calculated using the cost plus pricing method gets competitive results and can compete with similar products and the same size. Keywords : price of production, Full Costing, Cost plus pricing, selling price
| Item Type: | Thesis (S1) |
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| Call Number CD: | FT/IND 19 038 |
| NIM/NIDN Creators: | 41614210025 |
| Uncontrolled Keywords: | Harga Pokok Produksi, Full Costing, Cost plus pricing,Harga Jual |
| Subjects: | 700 Arts/Seni, Seni Rupa, Kesenian > 750 Painting and Paintings/Seni Lukis dan Lukisan > 758 Other Subjects/Subjel Lainnya > 758.6 Industrial and Technical Subjects/Subjek Industri dan Teknik |
| Divisions: | Fakultas Teknik > Teknik Industri |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 21 Jun 2023 08:12 |
| Last Modified: | 21 Jun 2023 08:12 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/78378 |
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