Published: 2024-04-01

Perlakuan Biaya Pada Usaha Esteh Indonesia Cabang Tamalanrea Dalam Menetapkan Harga

DOI: 10.35870/jemsi.v10i2.2152

Irmania Paewangan, Manuel A.Todingbua, Benyamin Mongan
  • Irmania Paewangan: Universitas Kristen Indonesia Paulus , Indonesia . image/svg+xml
  • Manuel A.Todingbua: Universitas Kristen Indonesia Paulus , Indonesia . image/svg+xml
  • Benyamin Mongan: Universitas Kristen Indonesia Paulus , Indonesia . image/svg+xml
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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana Esteh Indonesia cabang Tamalanrea mengelola biaya dalam menentukan biaya produksi. Penelitian dilakukan dengan menggunakan teknik analisis data yang mengkategorikan biaya berdasarkan biaya variabel dan biaya tetap serta menentukan biaya berdasarkan harga, volume, dan pendapatan. Jenis data yang digunakan adalah data kuantitatif yaitu data berupa angka-angka total biaya produksi dan biaya penjualan yang diterima dari Esteh Indonesia cabang Tamalanrea. Berdasarkan hasil penelitian, harga jual yang dapat digunakan pada setiap jenis produk untuk menarik pelanggan sekaligus mencapai keuntungan minimum yang diharapkan dari setiap jenis produk dapat dilihat pada informasi pada kolom 9 Tabel . 2.7. . Dan pada Tabel 2.8 terlihat terdapat selisih harga antara harga perusahaan dengan harga yang dihitung pada kolom 5. Selisih harga tersebut dapat Anda jadikan sebagai harga untuk menarik pelanggan, apalagi jika terjadi pembelian lebih dari satu kali.

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How to Cite

Paewangan, I., Manuel A.Todingbua, & Benyamin Mongan. (2024). Perlakuan Biaya Pada Usaha Esteh Indonesia Cabang Tamalanrea Dalam Menetapkan Harga . JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 10(2), 912-925. https://doi.org/10.35870/jemsi.v10i2.2152
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 10 No. 2 (2024)

  • Section: Articles

  • Published: %750 %e, %2024

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