Sunarni, Ch. Wiwik and Ambariani, Anastasia Susty PRAKTIK PENENTUAN HARGA JUAL (PRICING DECISION) PADA PERUSAHAAN PABRIKASI Di JOGYAKARTA (2016). [Research]

Abstract

Management Accounting can be defined as management-oriented accounting or
accounting in relation to management process. The management process describes the
functions carrtied out by managers dan empowered employees. At least, there are 3 (three)
activities in management process: (1) Planning, (2) Controlling and (3) Decision making.
Decision making is the process of choosing among competing alternatives. In Decison
making, management accounting provides information needed by managers. Determine a
product’ price or pricing Decision is one of the common short run decision making. The
generall rule is that a product price should enough to cover all costs and generating
satisfactory profit to oganization. The main focus of management accounting has always
been to improve the organization performance and profitability by providing relevant
information for planning, controlling and decision making.
This research want to examine the practices of pricing decision in manufacturing
organization theroughout the Yogyakarta Region. The research’s samples are 52
manufacturing companies, that consist of 33 medium-scale companies and 19 big-scale
companies. This paper try to provide evidence on what is the main objectives of pricing
decison, how a product price is set, what factors are considered, and in what circumstances
the price is changed. This research also try to compare those points between mediumscale
and big-scale companies and between companies that only sell their product locally
and globally.
The Result of the research reveal that they are more than one objective that the
company want to achieved in pricing decison. However, the main objective of pricing
decison for big-scale companies is to maintain its market share, on the other hand for
medium-scale is to achieve their target profit. The main factor that influence the price is
cost for all the samples. There is no different between bis-scale and medium-scale
companies on it. Cost is also be the most important factors that will influence the change of
the price. The research finding also stated that all samples believe the price change will not
effective to increase the sale volume

Item Type:	Research
Uncontrolled Keywords:	price, pricing decision, market-based pricing, cost-based pricing, product costs.
Subjects:	Akuntansi > Akuntansi Manejemen
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	Editor UAJY
Date Deposited:	12 Jan 2017 10:41
Last Modified:	06 Mar 2025 04:48
URI:	https://repository.uajy.ac.id/id/eprint/10953

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