ANALISIS PENETAPAN HARGA JUAL PADA CV KENCANA JAYA MAKASSAR

Abstract

This study aims to determine the selling price of the product at CV Kencana Jaya which produces Dreamland brand springbed. In analyzing this research, it uses a comparative descriptive approach, which provides an overview and description of the expenses incurred and the Mark up that will be added as an element forming the selling price with the formulation of production costs (Raw Material Cost + BTKL + BOP) + Mark Up = Price Sell. The results of the analysis show that the company determines by means of the results of the accumulation of all production costs including direct material costs, direct labor, variable and fixed factory overhead costs which are then multiplied by the expected profit percentage which is in the range of 17%, after the results are obtained then added by expected nominal profit. mark up as one of the determining factors in determining the selling price of Dreamland brand springbeds, but production costs which include direct material costs, direct labor, factory overhead costs are the most dominant factor in determining the selling price of Dreamland brand springbeds at CV Kencana Jaya.