EVALUASI PENENTUAN HARGA POKOK PRODUKSI SEBAGAI DASAR PENETAPAN HARGA JUAL PADA PERUSAHAAN KERAMIK KHARISMA LODOYO BLITAR
The purpose of this study was to determine pehitungan Cost of Goods Manufactured using the method of Full Costing in Blitar Lodoyo Kharisma Ceramic Company in determining the cost of production is more accurate as the basis in setting the selling price .. In this study the authors limited the problem only on the two kinds of products from the three products are produced which is a product of the highest sales of Ceramics and Ceramic Small Type Large Type for 2006 and 2007. In this study the author uses descriptive analysis, by providing a description or explanation of the cost of goods manufactured by using the approach of Full Costing Method. As for the stages in this descriptive analysis include: Identifying each element of cost of goods manufactured, Allocate each element of production costs, Counting the cost of production as a basis for setting the selling price and Full Costing method, Determining the selling price and method of Full Cost Pricing. Comparing the last step of production cost of goods according to the company with research results The calculation result obtained by high-volume product types namely PM1 with the cost of production / unit decreased to Rp. 243, whereas for low-volume product that is PM6 and PM2 production cost per unit of 2253 and 1369.9 .. From the analysis proved that according to the method of Full Costing Small Ceramic products in 2006 and 2007, the full costing method seems bigger than the conventional method the company is Rp. 4:43 and Rp. 4:57. While on the kind of visible difference Ceramics products major lebeih Rp. 7:58 and Rp. 7:53. While the Sales Price on Small Ceramic products in 2006 and 2007, the full costing method appear smaller than the conventional method the company is Rp. 90 and Rp. 145. While the types of products Ceramic Great little visible difference lebeih Rp. 959 and Rp. 1447. Based on the conclusion of the authors to implicate the company needs to consider to apply the Full Costing Method with allocation of production costs based on each - taip cost element is that with the information accurate cost of production can help the management to set marketing strategies and good sales.
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