Sampurno, Djoko (2022) Analisis Harga Pokok Produksi pada CV. Bunga Indo Tehnik di Sidoarjo (Analysis of Cost of Production on CV. Indo Technic Flowers in Sidoarjo). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
CV. Bunga Indo Tehnik serves the installation of conventional and electrostatic lightning rods. The company also provides various lightning rods which are sold to other companies, in the installation of lightning rods CV. Bunga Indo Teknik has competed with several companies. This company looks much different in the selling price of each product compared to other companies, where the price of electrostatic and conventional lightning rods is on CV. Bunga Indo Tehnik interest is higher when compared to CV. Mitra Globalindo. Research shows that CV. Bunga Indo Tehnik in determining the selling price of conventional and electrostatic lightning rod products only estimates the price increase for raw materials and installation services. The company never calculates the cost of production according to the cost accounting concept, so the selling price offered is more expensive. The selling price that has been determined by the company is Rp. 6,500,000 while according to the cost plus pricing method of Rp. 6,245,102 with a difference of Rp. 254,898. The selling price of the electrostatic type of lightning rod determined by the company is Rp. 17,500,000 while the calculation using the cost plus pricing method is Rp. 16,053,602 with a difference of Rp. 1,446,398. The results of the analysis of the selling prices of the two companies are far different due to the quality of the raw materials used by the two companies. The difference between the two companies' raw materials is in the conductor and grounding cable material, where CV. Bunga Indo Teknik uses better quality raw materials than CV. Mitra Globalindo. Keywords: Cost of Production, Raw Materials, Cost Accounting, Cost Plus Pricing
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Cost of Production, Raw Materials, Cost Accounting, Cost Plus Pricing |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management |
| Divisions: | Fakultas Teknik > Program Studi Teknik Industri |
| Depositing User: | 1411800076 Djoko Sampurno |
| Date Deposited: | 27 Jul 2022 07:40 |
| Last Modified: | 27 Jul 2022 07:40 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/17420 |
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