Evaluasi penentuan harga jual produk dengan menggunakan metode full costing (studi kasus pada PT Sugih Alam)
ATMONO, ANDRI DWI , Drs. M. Irfan Nursasmito, M.Si.,Ak
The competition condition is barely influenced by the company policy in determining the selling price to the output product. For the company a price is determining for the market demand. Price can influence the competition position of company and influence the marketing plan by giving result in creating a number of net profits and earnings.
A tightening competition level which will race the company management to be more careful and selective in considers and processes the data and relevant costs information in the decision making. Determining selling price covers the attainment of company purpose by obtaining profit which estimated whereas profit ought to cover all costs expensed by the company. As for steps which conducted by determining data of expense which will be applied for the analysis, calculate product main cost by full costing method, determine mark-up percentage value so that will be yielded competitive selling price.
Kata Kunci : competition, company, selling price
