Penentuan Harga Jual: Harga Pokok Produksi dan Ekspektasi Laba

Abstract

The purpose of this study is to analyze the relationship between cost of goods produced and profit expectations in influencing the determination of selling prices. This research uses a mix method approach. Research samples during 5 reporting periods with purposive sampling techniques. Secondary data as the primary source with time series data characteristics. A multiple linear regression model is selected and a model feasibility test is performed. Research findings, that the relationship between cost of goods produced and profit expectations can predict the determination of selling prices. The cost of goods produced and profit expectations have proven to have a positive and significant effect on determining selling prices, both individually and simultaneously. The implication, a selling pricing strategy requires complete cost information and the practice emphasizes conformity. Determination of selling prices as a determination of a strategy is quite complicated, the cost factor is not the only one considered. External factors beyond control remain the basis for consideration, as much as possible must be recognized to support the success of decision making on selling price strategies. The right conditions to increase or decrease the selling price of a product/service still require investigation. This can serve as a future research direction.

The Effect of Profitability and Liquidity on Dividend Policy

“…The classical assumption test is generally carried out with a normality test with the Kolmogorov Smirnov method (Sig. >  = 0,05), a multicollinearity test with a correlation cutt off or r value < 0,80 (Firmansyah et al, 2023), a heteroscedasticity test with the Glejser method ( Sig. >  = 0,05).…”

Pelatihan Penentuan Harga Jual Produk Potensi Untuk Pelaku UMKM di Desa Alai Selatan

“…Informasi yang lengkap mengenai biaya akan sangat diperukan dalam menentukan harga jual. Berdasarkan penjelasan ini, misalnya ketika biaya suatu produk meningkat maka besar laba atau mark-up yang diinginkan pelaku usaha juga akan meningkat sehingga selanjutnya harga jual juga menyesuaikan peningkatan tersebut (Firmansyah et al, 2023). Penentuan harga pokok produksi atau beban pokok produksi sebagai perhitungan biaya yang akan dikeluarkan sangat penting untuk dilaksanakan sebelum menentukan harga jual produk.…”