CD-ROM

Perencanaan biaya produksi untuk menetapkan harga jual pada perusahaan kayu PT. Timur Selatan Pare Kediri (CD)

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The background of this research is in the PT. East South wich produce three kinds of gread of wood, during the fime don’t doing stipulating of production cost. The company have own standard sell price, these sell price is adapted for request of production phase, that’s mean sell price will have change if the request of production phase have a significant fluctuation. This policy will generate variative sell price. It will effecting to consumer’s satisfaction, specially for the specified sell price. For that, need to do planning of production cost wich can be used to specifying sell price for next time.

In this research, calculation of production cost using actual costing method, that is a method to calculate all of production cost wich consist of : direct row material cost, direct labor cost, and factory overhead cost expense is released.

From research result got, production cost for each gread product is : gread A : Rp 3.202.244.655 ; gread B Rp 708.378.834 ; and gread C/D Rp 3.468.790.698. In pricing to sell the each product of gread use profit range, for gread A is 26%-32%, gread B is 26%-30% and gread C/D is 26%-28%. So that price sell specified to each product of gread by using smallest profit range 26% of primary production price is : gread A Rp 3.362.990/m3, Gread B Rp 2.523.059/m3 and gread C/D Rp 2.074.398/m3.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

074 IDT2005 YUI p

Penerbit

Malang, Jatim : UNMER., 2005

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

074 IDT2005

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

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Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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