Analisis perhitungan harga transfer budidaya bandeng di pt. a dari pt. x karawang

Faiza, Faiza (2001) Analisis perhitungan harga transfer budidaya bandeng di pt. a dari pt. x karawang. Masters thesis, Institut Pertanian Bogor.

[img]
Preview
PDF
R19-01-Faiza-Cover.pdf

Download (122kB)
[img]
Preview
PDF
R19-02-Faiza-Abstrak.pdf

Download (84kB)
[img]
Preview
PDF
R19-03-Faiza-RingkasanEksekutif.pdf

Download (95kB)
[img]
Preview
PDF
R19-04-Faiza-DaftarIsi.pdf

Download (121kB)
[img]
Preview
PDF
R19-05-Faiza-BabIPendahuluan.pdf

Download (169kB)
Official URL: http://elibrary.mb.ipb.ac.id

Abstract

An Analysis of Transfer Pricing Methods of Milkfish Culture In PT.A and PT.X-Karawang Faiza The purposes of this research are : (1) to evaluate the transfer pricing methods used by the company between two consecutive processes, (2) to find out the most profitable level of production process, and (3) to recommend alternative transfer pricing method best suited for the company in order to produce the highest contribution margin. Transfer pricing methods used in this research are : (1) managerial judgement, (2) market price, (3) negotiation, and (4) cost plus. Other approaches are Return On Investment (ROI), Differential Cost, and Differential Revenue. PT.A and PT.X-Karawang engage in hatchery the milkfish. While PT.A concentrates in producing the hatchery, PT.X-Karawang process the hatchery in sisiran, sogokan, and two-finger stages. The final product, two-finger milkfish. The transfer price method to applied between hatchery and sisiran stages, sisiran and sogokan stage, sogokan and two-finger stages. The research found that method most for transfer price PT.A (hatchery) and PT.X-Karawang is market price, sisiran sogokan is cost, so is from sogokan to two-finger stages, the production level produces the highest contribution margin is two-finger stapge. The research suggests that the company use cost plus method and consider every stages of the process as profit center'instead of cost center.

Item Type: Thesis (Masters)
Uncontrolled Keywords: Bandeng, Nener, Sisiran, Sogokan, Dua Jari, PT.PPA dan PT.XKarawang
Subjects: Manajemen Keuangan
Depositing User: Library
Date Deposited: 24 Dec 2011 05:40
Last Modified: 24 Dec 2011 05:40
URI: http://repository.sb.ipb.ac.id/id/eprint/182

Actions (login required)

View Item View Item