ANALISIS BIAYA PRODUKSI GUNA MENENTUKAN HARGA JUAL PT. SELERA RODJO ABADI SEMARANG

Facrul Rozi, Kristianto Shuwiyandi

Abstract


This study aims to determine how to determine the selling price of a product from production costs. The object of this research is PT. Selera Rodjo Abadi which is located on Jl. Bridgen Sudiarto No. 478, Pedurungan Lor, Kec. Pedurungan, Semarang City, Central Java 50246. The research method used in this study is descriptive analysis using the determination of production prices with costing variables and selling prices using the cost plus pricing method. The results of this study indicate that the company in determining the selling price with the cost plus pricing method through the variable costing approach can make it easier to make decisions, especially in determining the selling price of the product.


Full Text:

PDF

References


Amalia, M. M. 2019. Pengaruh Biaya Produksi Terhadap Laba Kotor (Studi Kasus Pada PT. Lestari Alam Segar). Jurnal Ilmiah Skylandsea, 3(1): 1-10.

Fitrah, R., & Endang, D. R. 2014. Penentuan Harga Jual Menggunakan Metode cost plus pricing dengan pendekatan variabel costing. Jurnal Ilmu dan Riset Akuntansi, 3(11).

Hansen, Don R & Maryanne M. Mowen. 2013. Akuntansi Manajerial. Salemba Empat. Jakarta

Harnanto. 2017. Akuntansi Biaya – Sistem Biaya Historis. Yogyakarta: ANDI.

Mulyadi. 2013. Sistem Akuntansi. Jakarta: Salemba Empat

Respati.2018.“Manfaat Informasi Harga Pokok Produksiâ€. http://akuntansis.blogspot.com/2018/02/manfaat-informasi harga=pokok=produksi.

Simamora, Henry. 2013. Pengantar Akuntansi II. Jakarta: Bumi Aksara

Simamora, Henry. 2013. Pengantar Akuntansi II. Jakarta: Bumi Aksara

Supriyono. 2014. Akuntansi Biaya Pengumpulan Biaya dan Penentuan Harga Pokok, Buku 1 Edisi 2. Yogyakarta: BPFE.

Themin Suwardy. (2012). Akuntansi Keuangan. Jakarta:Erlangga.




DOI: https://doi.org/10.46576/wjs.v1i2.2121

Article Metrics

Abstract view : 598 times
PDF – 4633 times

Refbacks

  • There are currently no refbacks.




Jurnal Worksheet Terindeks pada:

    

Member Of:

Worksheet : Jurnal Akuntansi Published By :

FAKULTAS EKONOMI DAN BISNIS
PROGRAM STUDI AKUNTANSI
UNIVERSITAS DHARMAWANGSA

Alamat : Jl. K. L. Yos Sudarso No. 224 Medan
Kontak : Tel. 061 6635682 - 6613783  Fax. 061 6615190
Surat Elektronik : jurnalworksheet@dharmawangsa.ac.id

 

Creative Commons License

Worksheet : Jurnal Akuntansi By Universitas Dharmawangsa is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Based on a work at
 http://jurnal.dharmawangsa.ac.id/index.php/worksheet/index