PENENTUAN HARGA JUAL DENGAN METODE COST PLUS PRICING PENDEKATAN FULL COSTING DAN VARIABEL COSTING (STUDI KASUS PADA USAHA KECIL DAN MENENGAH (UKM) KONVEKSI BAJU BATIK BAPAK JAWAWI)

Sucianti, Annissa (2013) PENENTUAN HARGA JUAL DENGAN METODE COST PLUS PRICING PENDEKATAN FULL COSTING DAN VARIABEL COSTING (STUDI KASUS PADA USAHA KECIL DAN MENENGAH (UKM) KONVEKSI BAJU BATIK BAPAK JAWAWI). D3 thesis, Universitas Negeri Jakarta.

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Abstract

ANNISSA SUCIANTI.2010. 8323108362. Penentuan Harga Jual dengan Metode Cost Plus Pricing Pendekatan Full Costing Dan Variabel Costing (Studi Kasus Pada Usaha Kecil dan Menengah (UKM) Konveksi Baju Batik Bapak Jawawi). Program Studi D- III Akuntansi. Jurusan Akuntansi. Fakultas Ekonomi. Universitas Negeri Jakarta. The purpose of this study was to determine the selling price determination by the method of cost plus pricing approach to full costing and variable costing to the selling price Usaha Kecil dan Menengah (UKM) Bapak Jawawi. The method used in this study is a quantitative method with the method of collecting data through observation. From these results it can be concluded that the method of determining the sale pricing to cost plus pricing approach to full costing and variable costing produces a higher selling price than the methods used by employers. Results generated by the sales price calculation, namely entrepreneurs Rp. 70. 000, while the selling price which is derived by the method of cost plus pricing approach to full costing and variable costing Rp. 74,500. Thus it would be better if the employer uses the method of cost plus pricing approach to full costing and variable costing in determining the selling price.

Item Type: Thesis (D3)
Additional Information: Pembimbing : Dr. M. Yasser Arafat, SE.Akt, MM
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Biaya (Cost Accounting)
Divisions: Fakultas Ekonomi > D3 Akuntansi
Depositing User: Helda Romauli Siregar
Date Deposited: 23 Feb 2018 09:07
Last Modified: 23 Feb 2018 09:07
URI: http://repository.fe.unj.ac.id/id/eprint/3390

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