Rumah Dora

ABSTRACT

Name : Purnama Sari

Study Program : Accounting

Title : Calculation of The Selling Price Using The Theory of Economics and Cost-plus Pricing at CV. NAD Agribis

The final project discusses the calculation of sale price using theory of economics and cost-plus pricing at CV. NAD Agribis. CV NAD Agribis is a manufacturing enterprise engaged in the tofu production. Based on the research result, CV NAD Agribis has not applied yet the selling price theory of economics as well as cost-plus pricing. The data collection techniques used were observation, interview and literature study. Further calculation of the selling price based on the theory of economics starting with the making of supply and demand curves that shows the point of equilibrium that will determine the market price for the determination of the sale price. Whereas the calculation of the sale price with the cost plus pricing starting with classifying the cost into the element according to the behavior of cost. Then determine the profit expected by the owner of the company in order to perform the calculation of mark-up to be used in the process of determining the selling price using a cost plus pricing. By the end of this project, CV NAD Agribis knows that the selling price based on theory of Economics is Rp. 91.500 per container and cost plus pricing is Rp. 92.199 per container.

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Keywords: The Selling Price, The Theory Economics, Cost-plus Pricing

ABSTRAK

Nama : Purnama Sari

Program Studi : Akuntansi

Judul : Perhitungan Harga Jual dengan Menggunakan Teori

Ekonomika dan Cost Plus Pricing pada CV. NAD

Agribis

Penulisan proyek akhir ini membahas tentang perhitungan harga jual dengan menggunakan teori ekonomika dan cost plus pricing pada CV. NAD Agribis. CV. NAD Agribis merupakan sebuah usaha manufaktur yang bergerak dibidang produksi tahu. Berdasarkan penelitian CV. NAD Agribis belum menentukan harga jual dengan menggunakan teori ekonomika maupun cost plus...