PENERAPAN OPERATION COSTING DAN KAITANNYA DENGAN KEAKURATAN PENETAPAN HARGA JUAL (Case Study at PT X — A Finishing Company in Printing Industries in Bandung)
Abstract: Pricing Decision is
influenced by several factors, Le: cost, competitor and customer. In pricing
decision process, it's really important for companies to be able to accurately
calculate its product costs so that the profile of product profitability could
be figured. Many methods are available to be used in calculating product costs.
One of the methods is Operation costing method, which is a hybrid costing
system that is applied to batch of similar but not identic products. Operation
costing is a combination of process costing and job-order costing methods. Operation
costing assigns direct material cost to the products using job-order costing
method and conversion cost assigned using process costing method. With the
application of operation costing at this finishing company, the cost assignment
process to the products could be more accurate and also the pricing decision.
Penulis:Paulina Permatasari,
Hendra Setiadi
Kode Jurnal: jpakuntansidd070037
