ANALISIS LABA KOTOR SEBAGAI SALAH SATU ALAT DALAM MENETAPKAN HARGA JUAL

Abstract

This study aims to find out how to calculate the selling price in the Qolamuna printing company. The gross profit method is a method of determining selling prices that takes into account all elements of Revenue, Production Costs, Goods ready for production, Goods available for sale, and Cost of Goods Sold.This research data uses data collection techniques namely primary data. Primary data is data obtained from the interview process with the director of the Qolamuna Wahidiyah struggle. From the results of the study with the calculation of gross profit as a determinant of selling prices, it shows that each unit in the analysis did not experience a decline or even an increase in gross profit namely Letterhead 19.05%, Letterhead envelope 56.00%, Nida Card '211.11% , Sheet of sholawat wahidiyah 187.41%, blank SPMU 132.89%, opaque HVS paper printed 100.00%, LJK back and forth 29.31%, 406.00% stamp, flash stamp 107, 78%, clear 800 stamp, 00%. Based on the results of this study, the authors suggest the Qolamuna printing company to help determine the selling prices in the Qolamuna printing company, namely by using the analysis of gross profit, so that the company can determine the maximum selling price so as to develop the company's potential and be able to compete with the Qolamuna printing company other.

Keyword : Gross Profit, Selling Price.