IPTEKS PENGHITUNGAN HARGA TRANSFER DAN HARGA JUAL PADA RUMAH MAKAN KHOPINOS

Authors

  • Novi Swandari Budiarso Sam Ratulangi University
  • Winston Pontoh Sam Ratulangi University

DOI:

https://doi.org/10.32400/jiam.3.1.2019.23305

Keywords:

transfer price, selling price, cost based transfer price, market based transfer price, negotiated transfer price

Abstract

Determination of transfer prices and selling prices is not only a matter of large companies. This problem can occur in a type of Small and medium enterprise. But sometimes managers from small and medium businesses do not realize that in their business there is a transfer price transaction that can affect the selling price of the product to external consumers and subsequently affect operating profit. In order to overcome this problem, you can use the transfer pricing method and selling price so that you get the right transfer price and selling price for a business. The results of the transfer price calculation using the cost method and the selling price using the full cost method, the results of the transfer of semi-finished products from the preparation business unit are Rp. 4,900 / unit, while the selling price of the settlement division to external consumers is Rp. 11,020 / unit .

Author Biographies

Novi Swandari Budiarso, Sam Ratulangi University

Lektor pada Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi. Fokus riset adalah ilmu akuntansi dan ilmu keuangan, khususnya dalam bidang akuntansi keuangan, akuntansi pemerintahan, dan keuangan korporat.

ORCID iD iconhttps://orcid.org/0000-0002-5832-0117


ResearcherID: M-8520-2017
Scopus Author ID: 57202210663

Winston Pontoh, Sam Ratulangi University

Lektor Kepala pada Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi. Fokus riset pada ilmu akuntansi dan ilmu keuangan khususnys dibidang akuntansi keuangan, akuntansi manajemen, dan keuangan korporat.

 ORCID iD iconhttps://orcid.org/0000-0003-3123-7919

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Published

2019-07-03

Issue

Vol. 3 No. 1 (2019): JIAM

Section

Articles

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