Department of Accounting, 2003

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This is a care study research on floortile Company CV. Penataran Blitar with the little ?Analisis Penentuan Harga Pokok Produksi sebagai Dasar Perencanaan Laba pada Perusahaan Tegel CV. Penataran Blitar.?
The aim of the research are to give a description about decide the main price production the product to help the company reaching the goals, that is maximum profit, and also to explain that by applied the variable costing method, the company would be able to make a plan about the next year profit.
The analysis manner which is used to make is used to make the profit planning, is analysis cost volume profit. To separate the semi variable cost become fixed cost and variable cost, are using least quare method that is y = a + bx.
The calculation result by using variable costing method, for planning the 20% profit would be reach when the floortile sales 20 x 20 cm size floortile Rp. 193.803.434 and floortile with colour Rp. 163.292.815, 30 x 30 cm size floortile Rp. 167.485.491 and floortile with colour Rp. 300.509.345.
These would be a balance condition when the sale of those producs has been reach 20 x 20 cm size floortile sales 155.524 unit and floortile with colour sales 60.502 unit. 30 x 30 cm size floortile sales 12.526 unit and floor tile with colour sales 15.912 unit.
Based on the above conclusion, it could be implicated that it is better for the floortile company CV. Penataran Blitar to use variable costing method as a manner to decide the main price production, because it would easily the company to plan the profit. The need of minimum sale level information balance point is really important, so there would be no looses the company by the information, it would help the manajemen in solving the problems.


Keyword : LABA


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