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COST = Biaya produksi (tetap & var.) + Non Prod. (tetap & Variabel)
= Rp 40 + 21
= Rp 61
Harga Jual = COST + Mark-Up
= Rp 61 + (60% x Rp 61)
= Rp 97,6 per unit.
3. Variable Costing:
COST = Biaya produksi (variabel)
= Rp 4 + 4 + 2
= Rp 10
Harga Jual = COST + Mark-Up
= Rp 10 + (60% x Rp 10)
= Rp 16 per unit.
4. Variable Cost:
COST = Biaya produksi (var) + Non Prod. (Variabel)
= (Rp 4 + 4 + 2 ) + ( 1 )
= Rp 11
Harga Jual = COST + Mark-Up
= Rp 11 + (60% x Rp 11)
= Rp 17,6 per unit.
Target ROI
% markup = ----------------------------------------------------------(Vol. Dalam unit) x (Total biaya per unit)
Rumus 3 (Variable Costing)
(Target ROI + Biaya Tetap + Biaya non produksi Variabel)
% markup = -----------------------------------------------------------------------------(Vol. Dalam unit) x (Biaya produksi variabel per unit)