| dc.contributor.author | Ham, Ricky Hamdani | |
| dc.date.accessioned | 2022-03-28T09:10:43Z | |
| dc.date.available | 2022-03-28T09:10:43Z | |
| dc.date.issued | 2014 | |
| dc.identifier.uri | http://dspace.uc.ac.id/handle/123456789/4726 | |
| dc.description | The purpose of this research is to determine the cheapest cost of goods
manufactured and the most profitable selling price for Popcorner’s company.
Three methods are used in this research to calculate and determine the cost of
goods manufactured. These methods include “X” method, full costing method,
and variable costing method. After the cost of goods manufactured is determined,
the next step is to calculate the most profitable selling price for Popcorner using
cost-based pricing and competitive-based pricing methods.
Results show that the cheapest cost of goods manufactured for Popcorner
is achieved through variable costing. With a cost of goods manufactured of
1.409,17 rupiah, variable costing method proves to be the cheapest cost of goods
manufactured costing method compared to “X” method with 4.000 rupiah and full
costing method with 1.714,72 rupiah.
After the cost of goods manufactured is determined, the next step is to
calculate sales price. In the sales price calculation, the researcher uses
Popcorner’s financial statement, competitor’s selling price, and interviews result
as data sources. The data collection methods used in this research are
observation of the market’s selling price, documentation of Popcorner’s financial
statement, and interviews on Popcorner’s competitor. After the data are collected
and calculated, it can be concluded that competitive-based pricing gives a more
competitive selling price and a bigger profit margin compared to cost-based
pricing method. Therefore, the selling price for the company will be determined
by competitive-based pricing method. | en_US |
| dc.description.abstract | Penelitian ini bertujuan untuk menentukan harga pokok produksi yang
paling murah dan harga jual yang paling menguntungkan bagi perusahaan
Popcorner. Dalam menghitung dan menetapkan harga pokok produksi, ada tiga
metode yang digunakan dalam penelitian ini, yaitu metode “X”, metode full
costing, dan metode variable costing. Setelah harga pokok produksi ditentukan,
penelitian ini dilanjutkan dengan menghitung harga jual yang paling
menguntungkan bagi perusahaan Popcorner menggunakan dua metode yaitu
metode cost based pricing dan metode competitive based pricing.
Hasil penelitian menunjukkan bahwa metode penetapan harga pokok
produksi yang paling murah Popcorner gunakan adalah metode variable costing.
Dengan harga pokok produksi sebesar 1.409,17 rupiah menjadikan metode
variable costing sebagai metode penetapan harga pokok produksi paling murah
jika dibandingkan dengan metode “X” yaitu 4.000 rupiah ataupun metode full
costing yaitu 1.714,72 rupiah.
Setelah harga pokok produksi ditentukan, perhitungan selanjutnya adalah
menghitung harga jual. Dalam menganalisis harga jual, peneliti menggunakan
data laporan keuangan Popcorner, harga jual kompetitor, dan hasil wawancara.
Metode pengumpulan data yang digunakan peneliti adalah observasi untuk harga
jual yang ada di pasar popcorn, dokumentasi pada laporan keuangan Popcorner,
dan wawancara kepada kompetitor Popcorner. Dari hasil perolehan data dan
perhitungan yang dilakukan, competitive based pricing memberikan harga jual
yang kompetitif di pasar dan marjin keuntungan yang lebih besar dibandingkan
dengan metode cost based pricing, sehingga metode harga jual yang ditetapkan
menggunakan metode competitive based pricing. | en_US |
| dc.language.iso | id | en_US |
| dc.publisher | Universitas Ciputra Surabaya | en_US |
| dc.subject | Harga Pokok Produksi | en_US |
| dc.subject | Harga Jual | en_US |
| dc.subject | Full Costing | en_US |
| dc.subject | Variable Costing | en_US |
| dc.subject | Cost based Pricing | en_US |
| dc.subject | Competitive Based Pricing. | en_US |
| dc.subject | Cost of Goods Manufactured | en_US |
| dc.subject | Selling Price | en_US |
| dc.subject | Full Costing | en_US |
| dc.title | METODE PENETAPAN HARGA PADA PERUSAHAAN POPCORNER | en_US |
| dc.type | Thesis | en_US |
| dc.identifier.nidn | 0506127102 | |
| dc.identifier.kodeprodi | 61201 | |
| dc.identifier.nim | 10110240 | |
| dc.identifier.dosenpembimbing | WIRAWAN ENDRO DWI RADIANTO | |
