PENENTUAN METODE PERHITUNGAN HARGA POKOK PRODUKSI DAN PENGERUHNYA TERHADAP HARGA JUAL DALAM USAHA MENINGKATKAN LABA PADA PT. SEPATU BATA, Tbk

Abstract

One function of management is planning ,for the compary's activities are implemented to achieve corporate objectives in future periods. The purpose of the company in general to obtain the optimal profit in accordance with enteprise capabilities. Therefore, to achieve the wimal profit is planning produciton costs for the company's ability to be mobilized in a coordinated manner to achieve that goal. The calculation of the cost of good production will affect the company's success in achieving optimal profit. In carrying out its production activities of PT. Bata Shoes, Tbk dassifying various types of fees are: production costs, marketing costs and expenses PT administrasi. Untuk determine the selling price. Bata Shoes, language by using the ,formula Product Cost +%Mark Up. In optimizing the rate of profit on PT. Bata Shoes, language use full costing method which began in 2006, whose influence has increased earnings every year. Keywords: The sale price in order to increase profit