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Calculation of Cost of Production Analysis On PTP. XIV Takalar Sugar Factory in Takalar

PART I

  
PRELIMINARY

A. Background
      
Life business world constantly faced with numerous challenges, both arising from both inside and outside the company. In achieving the goal of a company does not escape from a variety of difficulties and problems.
      
The company's success is highly dependent on the skill or the accuracy of the company leadership in managing the company for survival. A company that is to succeed in achieving its primary purpose is to gain necessary memperha¬tikan efficient factor.
      
Discretion to consider in the company's activities is how the leader of the company determining a price level of production is produced in order to be accessible by consumers can compete with other companies.
      
In order to improve the business, the focus of production with costs incurred that are relevant to bianya in the process affects the quality of production when pressed to finance production costs.
      
The total cost or cost per unit must be known to determine the selling price, in which the amount of profit or loss can also be known because each transaction the company has always compare when companies put emphasis on the cost per unit (cost) is accompanied by supervision at the time of production ,
        
To earn a profit from its operations in berbagaii considered factors such as income and a lower cost of production, the company can achieve the desired profit. In seeking the profits of the companies should be able to sell in large numbers and certain price levels. The company's desire to profit as much as possible, the company should improve the quality and product quality in order to compete in the marketplace results.
      
Sales by the company specified and consumer demand for goods sold and one that affects consumer demand in a selling price of goods is concerned. Moreover, the number of companies that are perfectly competitive where there are a lot of sellers, consumers have many choices to the needed goods by price and the level of satisfaction obtained and the items bought.
      
During this time due to the pricing of the sale before the calculated amount of costs that have been incurred by the company, as a result of production submitted in the marketing department to set the selling price.
      
Attention to manufacturers are not limited to the supply of goods or their products, but also how the goods it can reach the market. The market is meant here is the potential customers with specific needs and desires, or the meeting place between the seller and buyer are mutually berintraksaksi can the sale and purchase transactions.
      
Relative to the previous description, it is one of the company's policy to achieve a profit is by analysis setting the selling price of goods. That in determining the selling price is profit apporoach planning that is based on the relationship between sales volume, earnings and financing. Therefore, companies should be able to set prices as a guide in determining policy in the field of sales and profit planning and profit.
      
Analysis of the sale price is a problem when the company will determine the price of the first .This occurs when a company develops a new product or items, when the company wanted to introduce products or goods kesaluran kedaerah distribution or new, should decide the position of its products for quality and price. In determining the cost per unit is complicated, because everything has to be considered first and foremost against the elements related to a matter the cost to produce goods or services.
      
In terms of setting the selling price must first set the cost per unit of product produced and have included all the elements biaya.Tanpa knowing the price per unit of product selling price may not be determined, in setting the selling price which was first performed is the calculation of cost per unit product.
      
The company is engaged in the production and sale of sugar in the City Takalar and around on the ground to meet the demands of consumer demand for sugar which can be adjusted to market conditions at present.
      
Based on the background, the author starts with the title "Calculation of Cost of Production Analysis On PTP. XIV Takalar Sugar Factory in Takalar "B. Issue Highlights

       
Focused on the background, then the problem can be formulated as follows:
      
"How does the calculation method of cost of goods manufactured by the company".C. Research Objectives and Purpose

      
1. Research Objectives

            
The purpose of the study, are:
             
To determine the production cost price calculation method companies
        
2. Usability Research
          
The usefulness of the research, as follows:
          
a. As information material for the leadership of the company to be a company of reference in the cost of production.
          
b. As reference material and literature as those who conduct research lajutan same object.'


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