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HARGA POKOK PRODUKSI SEBAGAI DASAR PENETAPAN HARGA JUAL PRODUK PADA PT. IDEMITSU LUBE TECHNO INDONESIA

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ABSTRACT HARGA POKOK PRODUKSI SEBAGAI DASAR PENETAPAN HARGA JUAL PRODUK PADA PT. IDEMITSU LUBE TECHNO INDOI{ESIA 0leh: WINDA NOVITA SILALAHI The study was conducted to find out how the cost of production is done at PT. IDEMITSU LUBE TECHNO INDONESIA, how is setting the selling price of products made in PT. IDEMITSU LUBE TECHNO INDONESIA, how the cost of production as a basis for setting the selling price on the PT. IDEMITSU LUBE TECHNO INDONESIA. The rcsearch v/as conducted using descriptive methods by which data are collected based on the real situation, analyznd / processed to draw conclusions. The data collection used interviews antl documentation. Interview data were analyzed qualitatively and qualitatively dianalisia documentation data. Based on the research it is known thaf the price of goods manufachrred using the company's firll-cosing method in which the calculations are perfonned to calculate the cost of direct materials, direct labor costs, and factory overhead costs. During the year the cost of production experience and boosts rhat do not decrease drastically. For the cost of direct materials is US$ 57,723,029.89, to direct labor cost is US$ 124,272.80, for factory overhead cost is US$ 0.3. This is the cost for 1 year. From celculations carried out for the Gold Cap 1638000 Yamalube unit cost of production avenged 2.94. Determination of sale price on the compan/s products can be seen from the calculation of cost of goods with the mark-up 20%o of the selling price obtained on a monthty basis on the grounds that Yamalube Cap Gold fever is that most of the other products. Prices arc set at each month is not the same. From calculations carried out for Yamalube Cap Gold with units of 163 8000, the average unit selling price is 3.56. Based on what has been observed that the cost of production as a basis for setting the selling price of PT, IDEMITSU LUBE TECHNO INDONESIA, selling price increases and the decrease is affected by raw material costs, labor costs, and overhead costs, which fluctuated in 2010.