ANALISIS HARGA POKOK PENJUALAN PADA USAHA PERHIASAN EMAS
(Studi kasus Toko Mas Indonesia)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Author
Anggela, Ria
Subject
Akuntansi Manajemen
Datestamp
2021-11-09 04:12:02
Abstract :
This study aims to Determine the determination of the cost of goods sold at the Indonesian Jewelry Shop. Each item sold or ordered goods is different - the price is different, so the use of production costs for the job order costing method and Mark-up pricing method for setting the selling price and receiving orders. This study uses qualitative methods Obtained through interviews and observations. The conclusion in Determining the selling price conducted by the Indonesian Gold Shop uses the Cost-Plus Pricing Method and the Jod Order Costing method in calculating the cost of raw materials and conversion costs. Calculations that use Whereas the Job Order Costing Method, goods ordered by consumers based on the consumer will. The selling price of the Job Order Costing method is more expensive than using the Cost-Plus Pricing Method Because there are wages that must be spent. The higher the difficulty level of goods ordered, the more expensive the wages incurred by consumers. Cost-Plus Pricing Method, the actual price of goods from the producer + margin = selling price. The average margin here is Rp 10,000 to 20,000 per program. The price is re-determined According to the initial agreement with the consumer, it is different if the goods Returned in a damaged condition, the pieces will be even more numerous. Determination of the selling price needs to refer to the gold logo, while for orders referring to the gold content and models. Keywords:Determination of Selling Prices, Cost of Goods Sold, the Cost of Raw Materials, Gold, Jewelery
This study aims to Determine the determination of the cost of goods sold at the Indonesian Jewelry Shop. Each item sold or ordered goods is different - the price is different, so the use of production costs for the job order costing method and Mark-up pricing method for setting the selling price and receiving orders. This study uses qualitative methods Obtained through interviews and observations. The conclusion in Determining the selling price conducted by the Indonesian Gold Shop uses the Cost-Plus Pricing Method and the Jod Order Costing method in calculating the cost of raw materials and conversion costs. Calculations that use Whereas the Job Order Costing Method, goods ordered by consumers based on the consumer will. The selling price of the Job Order Costing method is more expensive than using the Cost-Plus Pricing Method Because there are wages that must be spent. The higher the difficulty level of goods ordered, the more expensive the wages incurred by consumers. Cost-Plus Pricing Method, the actual price of goods from the producer + margin = selling price. The average margin here is Rp 10,000 to 20,000 per program. The price is re-determined According to the initial agreement with the consumer, it is different if the goods Returned in a damaged condition, the pieces will be even more numerous. Determination of the selling price needs to refer to the gold logo, while for orders referring to the gold content and models. Keywords:Determination of Selling Prices, Cost of Goods Sold, the Cost of Raw Materials, Gold, Jewelery
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