PENETAPAN HARGA JUAL PRODUK (UMKM) DI SUKABUMI DENGAN MENGGUNAKAN METODE COST BASED PRICING
Abstract
<pre><strong><em>Abstrack</em></strong><em> :The purpose of this research paper is to</em><em> implement a method of cost-based pricing on CV. Midi Sukabumi </em><em>in determining the selling price</em><em> Lidi Osyin Noodle. The analysis technique that used is </em><em> descriptive quantitative approach analysis technique used to analyze numbers </em><em>using </em><em>formulas and </em><em>make descriptions </em><em>systematically</em><em>. the result of this research is </em><em>determining the selling price </em><em>on CV. Midi Sukabumi </em><em>by using cost based pricing method</em><em> are </em><em>of two calculations</em><em>, is </em><em>cost plus pricing used to calculate the total cost of production and non-production process. And the second calculation is the calculation of mark up pricing used for reseller agents by adding a desired mark up on the purchase price of unity.</em></pre><pre><em> </em></pre><pre><strong><em>Key Words</em></strong><em> : Full costing, cost based pricing, cost plus pricing, and mark up pricing</em></pre>
Moraref