Open AccessIPTEKS PENGHITUNGAN HARGA TRANSFER DAN HARGA JUAL PADA RUMAH MAKAN KHOPINOS
Author(s) -
Novi Swandari Budiarso,
Winston Pontoh
Publication year - 2019
Publication title -
jurnal ipteks akuntansi bagi masyarakat
Language(s) - English
Resource type - Journals
eISSN - 2684-7426
pISSN - 2614-7378
DOI - 10.32400/jiam.3.01.2019.24246
Subject(s) - transfer pricing , profit (economics) , transfer (computing) , business , unit price , database transaction , microeconomics , order (exchange) , commerce , unit (ring theory) , mid price , product (mathematics) , limit price , agricultural science , industrial organization , economics , monetary economics , price level , computer science , finance , mathematics , database , mathematics education , geometry , environmental science , parallel computing , multinational corporation
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 .Keywords : transfer price, selling price, cost based transfer price, market based transfer price, negotiated transfer price.