Evaluation of Sales Price Within Calculation Cost of Good Production SMEs Pempek Ilir Barat I and Bukit Kecil District, Palembang

DOI

10.2991/assehr.k.200407.036How to use a DOI?

Keywords

sales price, Cost of Good Production

Abstract

The study focused on analyzing of the Cost of Good Production. Calculation the cost of production for setting the selling price and profit, so it can help management to make decisions about a product that is produced both on the selling price as well as other decisions. The study used as sample of 50 businesses in the district pempek Ilir Barat I and Bukit Kecil Palembang. The sampling technique is simple random sampling. Instruments in this study was a questionnaire. The results showed that there were 21 businesses that have Cost of production is greater than the selling price, which means that the business suffered losses. The remaining 29 businesses that have Cost of production is less than the selling price, this means the company’s profit. It is advisable to businesses that suffered losses, in order to re-pricing pempek product. The findings of this study may inform that businesses in the district Ilir Barat 1 and Bukit Kecil Palembang who have BEP (IDR) Highest is pempek Ana and BEP (Q) the highest is Pempek Lala.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Elisa
AU  - Marieska Lupikawaty
AU  - Yusleli Herawati
AU  - Purwati
PY  - 2020
DA  - 2020/04/10
TI  - Evaluation of Sales Price Within Calculation Cost of Good Production SMEs Pempek Ilir Barat I and Bukit Kecil District, Palembang
BT  - Proceedings of the 3rd Forum in Research, Science, and Technology (FIRST 2019)
PB  - Atlantis Press
SP  - 208
EP  - 215
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200407.036
DO  - 10.2991/assehr.k.200407.036
ID  - 2020
ER  -