PENENTUAN HARGA JUAL SLIDE PIECE BERPENGUAT SERAT NANAS MENGGUNAKAN METODE TARGET RETURN ON INVESTMENT PRICING

Abstrak

Product development slide piece made from PPHI and pineapple fiber based level of maturity or readiness condition has reached level 8, which means the product has gone through testing and demonstration in the real environment to be traded. Furthermore, to complete the research so that the product can be traded, it is necessary to consider the determinants of profit, namely the selling price and the cost of production. The cost of production is calculated using the method of full costing, and the selling price is calculated using the ROI target method pricing to consider the rate of return on investment. In planning, profit analysis is also needed to break the even point. Based on the method of full costing, the cost of goods sold slide piece was obtained of IDR 1,193/set, and the calculation of the selling price of the product using the ROI target method pricing was determined based on desired return. In this research, desired return The proposed price is 250% and 300% so that a selling price of IDR 6,196/set and IDR 7,197/set is obtained, and the minimum sales based on analysis break even point obtained a minimum sales volume of 23,634 sets/year and 19,906 sets/year. Keywords: Cost of Production, Selling Price, Full Costing Method, Target Return On Investment Pricing Method, Break Even Point.

Pengembangan produk slide piece berbahan PPHI dan serat nanas berdasarkan tingkat kondisi kematangan atau kesiapterapan telah mencapai tingkat 8, yang berarti produk telah melalui pengujian dan demonstrasi dalam lingkungan sebenarnya sehingga sudah dapat diperjualbelikan. Selanjutnya untuk melengkapi penelitian agar produk dapat diperjualbelikan perlu dipertimbangkan faktor penentu keuntungan yaitu harga jual dan harga pokok produksi. Harga pokok produksi dihitung menggunakan metode full costing dan harga jual dihitung menggunakan metode target ROI pricing agar mempertimbangkan tingkat pengembalian investasi. Dalam merencanakan keuntungan diperlukan juga analisis break even point. Berdasarkan metode full costing, harga pokok produksi slide piece diperoleh sebesar Rp1.193/set dan perhitungan harga jual produk dengan metode target ROI pricing ditentukan berdasarkan desired return. Pada penelitian ini, desired return yang diusulkan adalah sebesar 250% dan 300% sehingga diperoleh harga jual sebesar Rp6.196/set dan Rp.7.197/set, dan penjualan minimum berdasarkan analisis break even point diperoleh volume penjualan minimum sebesar 23.634 set/tahun dan 19.906 set/tahun. Kata kunci: Harga Pokok Produksi, Harga Jual, Metode Full Costing, Metode Target Return On Investment Pricing, Break Even Point