Text

PERANAN BIAYA PENGEMBANGAN PRODUK DALAM MENINGKATKAN VOLUME PENJUALAN PADA PT. HERLINA INDAH

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT THE ROLE OF PRODUCT DEVELOPMENT COSTING FOR IMPROVING SALES IN VOLUME AT PT. HERLINA INDAH By' EBEN EZHERIA VIOLITA SIHOMBING This research aim to determine how much cosl must be paid to developed a product, to determine how to increase sales in volume and to determine the role of product development costing for improving sales in volume at PT. HERLINA INDAH. The method of resea.'ch used in this research is descriptive research, with technique of collecting data through direct observation, interviews, company documents and study literature. The data obtained are processed in a qualitative interview study of documentation can be processed while the analysis using Pearson product moment correlation coefficient, significance testing, and analysis of the coefficient of determination. Product development costing at the PT. HERLINA INDAH can be seen in factory overhead costs (BOP) and the direct labor costs (BTKL) which focuses only on laboratory expense. Determination of product development costing for products Kispray can be seen based on a percentage of the total BOP and BTKL that 25Vo lor the 2008 were used for the development of packaging, 80% for 2009 until 201 I were used for the development Kispray be I(ispray Fabric Conditioner and 20%o fot 2012 used for packaging development. The volume of sales at PT. BEAUTIFUL HERLINA in 2008 amounted to 220 611 648 units, in 2009 arrounted to 278 l9l 353 units in 2010 amounted to 348 682 003 units in 2011 amounted to 756 117 459 units in 2012 amounted to I,644,882,975 units. Based on the statistical analysis of the Pearson product moment correlation coefficient it is known (r) of -0,33, which means the relationship between the product development costing with the sales volume is low and negative. Based on the results of hypothesis testing showed that t511rn, = -0,61 and t126d : 2,571 with o - 0,05 and n-2, which means t1;1rn, ( t1"s"1 then Ho is accepted. So it can be that there is no significant relationship between the product development cosling with sales volume, The role of product development costing have accounted for I lo/o of the product development costing and for the 89% is influenced by other factors.