PENETAPAN HARGA JUAL BATU BATA PADA UD. BATA JAYA DENGAN MENGGUNAKAN METODE TARGET PROFIT PRICING

Abstract

UD. Bata Jaya is an industry engaged in the process of making red bricks. UD. Bata Jaya is located in the village of Cucum, Jln. Tungkop-Blang Bintang Lama, Kab. Aceh Besar. This study aims to determine the selling price of red bricks, the method used in this study is the Target Profit Pricing method. This research was conducted in several stages, namely preliminary observations then continued with data collection, analyzing the results of data processing and finally concluding the results of the research, as well as being reviewed from theories about the determination of product selling prices. The final result obtained in this study is the determination of the price determined by the Target Profit Pricing method, which is the cost of the product of Rp.520.82 / stem assuming a profit of Rp.612.72 / stem for a profit of 15%, then Rp. 651.02 / stick for profits of 20% and Rp.694.42 / stick for profits of 25%, and finally advice for UD. Bata Jaya, that is, with the existence of a brick factory, we can maintain and cultivate a culture of brick production because now few people are building houses with bricks, and being an additional job for unemployed people can be slightly overcome.