PENGGUNAAN VARIABLE COSTING SEBAGAI PENENTUAN HARGA JUAL PRODUK PADA PERUMAHAN GRIYA KURNIA DJAJA PENGEMBANG PT. KURNIA DJAJA MAKMUR ABADI, BATAM

Siti Chodijah

Abstract


This research represent case study of housing of Griya Kurnia Djaja of developer PT. Kurnia Djaja Makmur Abadi, Batam, with the title of Use of Variable Costing of As Price Pixing Sell This Product At Housing of Griya Kurnia Djaja of Developer PT. Kurnia Djaja Makmur Abadi, Batam".
Target performing of this research is to obtain the clear picture hit the price pixing sell the product wanted by company and give the opinion to company, especially related to variable costing in price sell the company product.
Analyzer used to know how price sell the product by using method of variable costing. To can to know the mark up of pursuant to method of cost of goods manufactured of variable costing by some profit expected and expense which is not influenced direct by product volume, is then divided with the expense influenced direct by volume produce.
Result of calculation by using this variable costing is obtained by percentage of mark up for the type of 42 / 78 equal to 7.6% at the price of selling product of percentage unit equal to of Rp. 74.375.920, and for the type of 54 / 105 equal to 5.4% at the price of selling equal to Rp. 102.509.074
From calculation result with the variable costing, as according to used yardstick, hence reached profit at price sell pursuant to cost of goods manufactured of variable costing added with the mark up yield the price sell appropriate. Become the enthusiasm of housing consumer will increasing as according to industry growth in Batam
Pursuant to research result of is above, implication researcher can that, in handling price problem sell by using method of variable costing, company will be able to get the more accurate result. Caused by his is dissociation of fixed cost and variable cost.

 

Keyword : variabel costing; harga jual produk

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/12/jiptummpp-gdl-s1-2004-sitichodij-567-pendahul-n.pdf


Keywords


variabel costing; harga jual produk