PENETAPAN HARGA JUAL ES BALOK PADA PT. ES MUDA PERKASA DENGAN MENGGUNAKAN METODE TARGET PROFIT PRICING

Chairul Amni

Abstract


Company pricing must be very careful so that the price offered is not too expensive or cheap but still produces more profits for the company, but this becomes a weakness for the company if competitors are able to provide lower prices. PT. Es Muda Perkasa has a selling price that is considered sufficient to compete in the industrial world but the prices offered by PT. Es Muda Perkasa allegedly still low. It is certainly difficult for companies to be able to compete because the price determination applied is only based on estimates, so the prices set are not in accordance with production costs. Therefore the company needs to review the way of pricing strategies so that the benefits can be maximized. This study aims to determine the price of selling ice blocks by using profit pricing targets to get profits according to their production costs. The research method used in this study is to use a profit pricing target method that uses break-even analysis, where the company will not get profits and shortages of capital that has been spent. Data collection using the approach of observation, interviews, and literature study. The results of the study show that the price set by the company is still low at Rp. 16000; / stem compared to the price made by the Target Profit Pricing method which is the product cost of Rp. 18.496412 / stem assuming a profit of Rp.20,551 / stem for a profit of 10%, then Rp.21,760 / stem for a profit of 15% and Rp.23,120 / stem for a profit of 20%

Keywords


Selling Price; Ice Block; Profit Pricing Method

Full Text:

PDF

References


Alma. Buchari dan Ratih Hurriyati. 2008. Manajemen Corporate dan Strategi Pemasaran Jasa Pendidikan. Bandung: Alfabeta.

Damayanti. Rachma dan Utomo. Christomo. 2014. Analisa Biaya dan Permintaan Pada Penetapan Harga Marginal Unit Rumah di Perumahan Royal Regency. Lumajang. Jurnal Teknik Pomits. Vol 3. No 1.

Daryanto. 2011. Manajemen Pemasaran: Sari Kuliah. Bandung: Satu Nusa

Djarwanto dan Pangestu Subagyo. 2002. Statistik Induktif. Edisi ke empat. Cetakan Keempat. BPFE. Yogyakarta.

Ferdinand. A. 2006. Metode Penelitian Manajemen. Edisi Kedua. Semarang Penerbit: Universitas Diponegoro.

Fransisca. Agnes. 2011. Pernanan Activity-Based Costing System Dalam Perhitungan Harga Pokok Produksi Kain Yang Sebenarnya Untuk Penetapan Harga Jual. (Studi Kasus Pada PT. Panca Mitra Sandang Indah). Jurnal Ilmiah Akuntansi Nomor 4 Tahun ke 2.

Garrison. R. H. 2003. Managerial Acounting. Institut Teknologi Bandung. Bandung: Penerbit Erlangga.

Herjanto. Eddy. 2007. Manajemen Operasi. Edisi Ketiga. Jakarta: Grasindo.

Kotler Philip. Amstrong Gary. 2013. Prinsip-Prinsip Pemasaran. Edisi Ke-12. Jakarta: PT Raja Grafindo Persada.

Kotler. a Philip. 2002. Manajemen Pemasaran. Jilid I. Edisi Indonesia. Edisi Milenium. Edisi Kesepuluh. Penerbit PT. Prenhallindo. Jakarta.

Kotler. b Philip. 2002. Manajemen Pemasaran. Jilid II. Edisi Indonesia. Edisi Milenium.Edisi Kesepuluh. Penerbit PT. Prenhallindo. Jakarta.

Kotler. Philip And Gary Armstrong. 2008. Prinsip-Prinsip Pemasaran. Edisi 12. Jilid 1. Jakarta; Erlangga.

Michael E. Porter. 2007. Strategi Bersaing (competitive strategy). Tangerang: Kharisma Publishing Group.

Muhammad Dwi Yanuardi. Dwi Novirani. Hari Adianto. Juli 2014. Penetapan Harga Jual Batu Bata Pada CV. X Dengan Menggunakan Metode Target Profit Pricing. Jurnal Teknik Industri. Institut Teknologi Nasional (Itenas) Bandung. Vol. 02. N0. 03.

Mulyadi. 2009. Akuntansi Biaya. Edisi 5. Yogyakarta: UPP STIM YKPN.

Sukirno. Sadono. 2012. Mikro Ekonomi Teori Pengantar. Cetakan ke-19 dan ke-27.

Supiadi. 2014. Perlindungan Hukum Terhadap Pemenuhan Hak-Hak PDAM Kota Samarinda. Jurnal Beraja Niti. Vol 3(7): 1-23

Tjiptono. Fandy. (2011). Strategi Pemasaran. Edisi 3. Yogyakarta : ANDI

Virgantari. dkk. 2011. Analisis Permintaan Ikan di Indonesia: Pendekatan Model




DOI: https://doi.org/10.29103/jak.v7i2.1842

Article Metrics

#### view : 58 times
PDF 0 times

Refbacks

  • There are currently no refbacks.


Copyright (c) 2019 Chairul Amni

Jurnal Akuntansi dan Keuangan (JAK)

ISSN 2301-4717