PEMANFAATAN BPC-1 SEBAGAI BAHAN BAKU PATUNG GANESHA MERAH DAN PENGARUHNYA TERHADAP HARGA JUAL DAN PROFITABILITAS

Authors

  • Suputra Wiryawan STIMI HANDAYANIl
  • Normal Nyoman STIMI HADAYANI

Abstract

 

ABSTRACT

 

The aims of this research that relate the using of castle massa BPC-1 as raw material of red ganesha statue prothotype (l 14 cm – w 9 cm – h 17 cm)  are: (1) To calculate cost of good manufactured red ganesha statue prothotype by activity-based costing method; (2) To determine cost price red ganesha statue prothotype by cost-plus pricing method; and (3) To recognize profititability red ganesha statue prothotype by gross profit margin, operating profit margin, and net profit margin method. The research results shew that: (1) The cost of good manufactured red ganesha statue prothotype (l 14 cm – w 9 cm – h 17 cm) was Rp 74.531,63 each unit, that followed by: Unit-Level Activity Cost Rp 65.940,69, Batch-Related Activity Cost Rp 3.578,66, Product-Sustaining Activity Cost Rp 4.006,53, dan Facility-Sustaining Activity Cost Rp 1.005,75; (2) The cost price red ganesha statue prothotype (l 14 cm – w 9 cm – h 17 cm) was Rp 96.891,12 each unit, that followed by: cost of good manufactured Rp 74.531,63, profit margin Rp 11.179,75, operating expense Rp 11.179,75 (marketing expense Rp 7.453,17 and general & administrative expense Rp 3.726,58). The actual cost price of red ganesha statue prothotype was undervalue about Rp 7.691,12 each unit than theoretical cost price; and (3) The Profit margin red ganesha statue prothotype (l 14 cm – w 9 cm – h 17 cm) was Rp 9.167.391,20 for gross profit margin, Rp 4.583.696,00 for operating profit margin, and Rp 4.258.116,30 for net profit margin.

 

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Published

2017-09-22

How to Cite

1.
Wiryawan S, Nyoman N. PEMANFAATAN BPC-1 SEBAGAI BAHAN BAKU PATUNG GANESHA MERAH DAN PENGARUHNYA TERHADAP HARGA JUAL DAN PROFITABILITAS. j.imb [Internet]. 2017Sep.22 [cited 2024Mar.28];2(1):125-44. Available from: https://journal.undiknas.ac.id/index.php/manajemen/article/view/152

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