Analisis Penetapan Harga Jual Dan Volume Penjualan Dalam Upaya Meningkatkan Laba Pada CV.Wecono Asri

Abstract

In general, every company has a goal to be achieved, namely increasing profit, so that the company is able to maintain viability and expand its business. Efforts that can be made by the company is to set the right selling price and increase sales volume. This study aims to determine the right product selling price and sales volume in an effort to increase profit. The data used in this study is primary data and the method used is descriptive quantitative with data collection techniques in the form of interviews and documentation.

Based on the results of research and data analysis, it can be concluded that the selling price set by the company is smaller than the selling price calculated using the cost plus pricing selling price method. The selling price set by the company is Rp. 200,000 with a profit of Rp. 19,650,000, while the determination of the selling price calculated by the researcher using the method of determining the selling price of cost plus pricing is Rp. 229,553 and a profit of Rp. 38,207,750. The total sales volume in 2021 is also not maximized, which results in inappropriate profits. The acquisition of sales volume in 2021 is 642 units, the company wants maximum profit, therefore the company must obtain a sales volume of 1,393 units in order to obtain maximum profit.