ANALISIS HARGA POKOK PRODUKSI PADA PT. PABRIK ES PASAR TURI

SIMANGUNSONG, GLEN CRISTY SEBASTIAN (2013) ANALISIS HARGA POKOK PRODUKSI PADA PT. PABRIK ES PASAR TURI. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Production cost is a sacrifice that must be sacrificed economical to produce a product. Based on the preliminary findings of this company, it is known that there is a discrepancy for 2 years no increase in the price of goods, whether the company is wrong in calculating the cost of production so that no price increases. The relative sizes of HPP company in 2010 and 2011 increased by 3%. It is not adjusted to the increase in selling prices which, according to calculations inversely proportional to the increase in cost of production is still stagnant. This it can be seen that the company experienced a decline in profit from the sale of a unit that is equal to 8%, in other words, the company experienced a decline in performance for a profit. company policy to keep prices amid rising prices of variable shaper HPP is not appropriate, because the ability of the company to make a profit more difficult. At least if you want to go back to the ability to make a profit / unit as in 2010 (145.5%), the company can raise prices at least 8% of the sale price now or Rp. 6,000 x 8% = Rp. 480. That way the company will receive additional profits of Rp. 480 x 341 860 unit = Rp. 164,092,800. Keyword : Analysis Cost Of Production, PT.Pabrik Es Pasar Turi

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: ULFA KURNIA SARI
Date Deposited: 15 May 2017 10:28
Last Modified: 15 May 2017 10:28
URI: http://eprints.perbanas.ac.id/id/eprint/1221

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