KAJIAN EKONOMI HARGA POKOK PRODUKSI DAN PEMASARAN GLASIR FG15 SUHU 1.250 FORUM MANAJEMEN, Volume 11, Nomor 1, Tahun 2013 O C – 1.300 C SERTA PENGARUHNYA TERHADAP HARGA JUAL DAN KEPUTUSAN BISNIS PADA UPT PSTKP BALI – BPPT

Abstract

Glazur is a material that simialiar of thin mirror and will trickle with
bodies if it ï¬ red at high temperature.  Basic glazur must have the same expantion
temperature as the bland, so if it ï¬ red its glazur did not crack. The aims of this research
that relate of FG15 glazur were : (1) To calculate cost of goods manufactured; (2)
To identify marketing mix; (3) To determine cost price; and (4) To know usefull of
standard costing for business decision.   The research results that relate of FG15
glazur were : (1) Cost of goods manufactured was Rp 24.127,71, that followed by :
raw material cost Rp 1.414,95, direct labour cost  Rp 11.632,37, variable overhead
cost Rp 7.215,91, and ï¬ xed overhead cost Rp 3.864,48 ; (2) The marketing mix was
not applicated by commercial, the component of marketing mix that followed by
product, price, distribution, and promotion still minimal and simple; (3) The selling
price was Rp 27.746,87 each liter, that followed by : cost  of goods manufactured
Rp 24.127,71, expected proï¬ t margin Rp 1.206,38, operating expense Rp 2.412,77
(marketing expense Rp 1.447,66 and general & administartion expense Rp 965,11);
and  (4) Standard cost application is very usefull into business decision for FG15
glazur, that is : a) As a tool of performance and cost  control into produce of FG15
Glazur(such as : marketing manajer performnace, production manajer performance,
raw material cost, direct labor cost, etc) , b) As a tool of  sell pricing and transfer
pricing decision of FG15  glazur (such as : selling  price, transfer price, inventory
value, etc);  c)  As a tool of rasional cost measurement of FG15 glazur (such as : cost
of goods manufactured, operating expense, etc), and d) As a tool of recording cost
economizing that related of FG15 glazur (if compare with actual cost).