PENGARUH BIAYA VARIABEL DAN BIAYA TETAP TERHADAP PENENTUAN HARGA JUAL PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) ROTI DI KECAMATAN BONE-BONE KABUPATEN LUWU UTARA
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Institusion
Universitas Muhammadiyah Palopo
Author
Suharnitha, Suharnitha
Subject
HB Economic Theory
Datestamp
2022-06-20 06:09:35
Abstract :
ABSTRACK THE EFFECT OF VARIABLE COSTS AND FIXED COSTS ON THE DETERMINATION OF SELLING PRICES IN SMALL AND MEDIUM MICRO BUSINESSES (MSME) BREAD IN BONE-BONE DISTRICT, LUWU UTARA REGENCY By: Suharnitha Supervisor: Muhammad Halim, SE, M.Si Drs. Pasoni Mustafa Muhani, MM The purpose of this study was to determine the extent of the influence of variable costs and fixed costs on determining the selling price of MSME bread in Bone-Bone District, North Luwu Regency. In this research, the data analysis used is quantitative data analysis and this study uses secondary data, using calculations, namely multiple linear regression analysis. From the results of the regression analysis obtained variable costs and fixed costs have a significant effect on the selling price. We recommend that the recording and calculation of variable costs and fixed costs need to be considered and calculated in detail because costs have a very large influence in determining the selling price. Keywords: Variable Cost, Fixed Cost, Selling Price.
ABSTRACK THE EFFECT OF VARIABLE COSTS AND FIXED COSTS ON THE DETERMINATION OF SELLING PRICES IN SMALL AND MEDIUM MICRO BUSINESSES (MSME) BREAD IN BONE-BONE DISTRICT, LUWU UTARA REGENCY By: Suharnitha Supervisor: Muhammad Halim, SE, M.Si Drs. Pasoni Mustafa Muhani, MM The purpose of this study was to determine the extent of the influence of variable costs and fixed costs on determining the selling price of MSME bread in Bone-Bone District, North Luwu Regency. In this research, the data analysis used is quantitative data analysis and this study uses secondary data, using calculations, namely multiple linear regression analysis. From the results of the regression analysis obtained variable costs and fixed costs have a significant effect on the selling price. We recommend that the recording and calculation of variable costs and fixed costs need to be considered and calculated in detail because costs have a very large influence in determining the selling price. Keywords: Variable Cost, Fixed Cost, Selling Price.
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