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Kembali| NIM (Student Number) | A1C009004 |
|---|---|
| Nama Mahasiswa | AAM AMALIA |
| Judul Artikel | Evaluasi Penentuan Harga Jual Sirup Dan Fresh drink Jeruk Nipis Pada CV Mustika Flamboyant di Kuningan-Jawa Barat |
| Abstrak | Pengolahan jeruk nipis menjadi sirup dan fresh drink jeruk nipis tidak hanya menyangkut produksi pengolahannya tetapi juga menyangkut penjualannya, salah satunya adalah penetapan harga jual produk. Penelitian ini dilaksanakan untuk mengetahui perbedaan antara harga jual masing-masing produk yang diterapkan perusahaan dengan harga jual menurut metode cost plus pricing(pendekatan full costing) dan perbedaan keuntungan yang diperoleh perusahaan berdasarkan penetapan harga jual perusahaan dengan keuntungan yang diperoleh berdasarkan penetapan harga jual menurut metode cost plus pricing. Metode penelitian yang digunakan adalah metode studi kasus.Alat analisis yang digunakan adalah analisis penentuan harga jual menggunakan pendekatan full costing dan laporan rugi laba menurut pendekatan full costing.Hasil penelitian menunjukkan harga yang diterapkan oleh perusahaan untuk sirup dan fresh drink jeruk nipis lebih rendah yaitu sebesar Rp13.500,00 dan Rp3000,00 dibanding dengan harga jual rata-rata yang ditetapkan menurut metode cost plus pricingyaitu sebesar Rp13.798,53 dan Rp3.167,53. Keuntungan yang diperoleh perusahaan berdasarkan harga jual perusahaan sebesar Rp205.138.713,00 dan berdasarkan harga jual menurut metodecost plus pricingsebesar Rp274.407.636,00. Hasil dari penelitian ini diharapkan dapat menjadi acuan bagi perusahaan dalam menetapkan harga jual agar perusahaan dapat menutup biaya yang dikeluarkan serta mendapatkan keuntungan yang diharapkan. |
| Abstrak (Inggris) | The processing of lime to syrup and lime fresh drink is not only concern in its processing production but also concern in its selling, one of them is the determination of product’s selling price. This research was held in order to find the difference between selling price in each product which was applied by the company in the selling price of each product according to cost plus pricing method (full costing approach) and the difference of benefit which was gotten by the company according to the determination of company’s selling price with the benefit which was gotten according to the determination of selling price by cost plus pricing method. The method of research that used is case study method. The analysis tool that used is a selling price determination analysis using full costing approach and loss profit report by full costing approach. The result of research show that the price which was applied by company for syrup and lime fresh drink product are lower in the amount of Rp13,500.00 and Rp3,0000.00 compared with the average selling price that determined by cost plus pricing in the amount of Rp13,798.53 and Rp3,167.53. The benefit which was gotten by the company according to the company selling price in the amount of Rp205,138,713.00 and according the selling price by cost plus pricing method in the amount of Rp274,407,636.00. The expextation of the research’s result is could be a reference for the company to deciding product’s selling price in order it can solve the cost that has been paid and also to reach the expected profit. |
| Kata Kunci | Harga Jual, Cost plus pricing, Sirup dan Fresh drink Jeruk Nipis |
| Nama Pembimbing 1 | Ir. Sri Widarni M. Si. |
| Nama Pembimbing 2 | Indah Widyarini S.P. M.Sc. |
| Tahun | 2013 |
| Jumlah Halaman | 15 |
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