Rancang Bangun Aplikasi Penentuan Harga Jual Pada UD Eka

Abstract

UD Eka is a manufacturing company who produces shoes, rubber slippers, and raw materials to produce shoes such as soles and heels. Production activites are conducted based on “made to order” and “made to stock”. Currently, company determines the selling price based on the selling price from competitor’s company. After that, company compares with the result of estimates production costs and non-production costs. Therefore, company can’t determine the selling price independently and appropriately so the company can’t calculate profit expected (mark up). Based on this problem, have made application which can help to determine the selling price use full costing’s method. The method is selected because can help company to determine the selling price and mark up by paying attention non-production costs and return on investment. Based on test results, application which have been built can generate the selling price and mark up for each product by paying attention the calculation of non-production costs and return on investment appropriately. So, the selling price can be used a reference for company to determine the selling price.