4 Penentuan Harga Jual
July 14, 2022 | Author: Anonymous | Category: N/A
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Download 4 Penentuan Harga Jual...
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YMOMOP]FO @FO YMRLCP]OKFO LFRKF G]FE
D]ECFL 0
HFPMRC BFLF^FO
DMRFOKDF YCDCR YMOMOP]FO LFRKF G]FE
HMPJ@M YMLCP]OKFO LFRKF G]FE
KRJ^^ HFRKCO YRCNCOK
@CRMNP NJ^P YRCNCOK A]EE NJ^P YRCNCOK
QFRCFBME NJ^PCOK YRCNCOK
PRFO^AMR YRCNCOK
YMOMOP]FO LFRKF G]FE YRJ@]D FPF] GF^F
@macocsc 7 Ymomotufo lfrkf gufe lfrus bmrpm`jhfo uotud hmoklfscedfo prj`ud ftfu gfsf yfok bmrhutu `mokfo lfrkf gufe yfok rmeftca rmo`fl `fo hfhpu bmrsfcok `mokfo prj`ud smgmocs `c pfsfr.
AFDPJR YMOMOP] LFRKF G]FE YRJ@]D AFDPJR YMRPFHF 7 Efbf yfok `ccokcodfo hmecputc 7 6. Ymokmhbfecfo hj`fe (Rmturo Jo Nfpctfe ). ). 2. Efbf yfok `cbutuldfo uotud hmhbfyfr `cvc`mo >. Efbf yfok `cbutuldfo uotud pmreufsfo 0.
Prmo` pmogufefo yfok `ccokcodfo.
AFDPJR DM@]F 7 Afdtjr prj`ud ftfu pmogufefo hmecputc 7 6) Qjeuhm pmogufefo yfok `fpft `crmfecscsr 2) F`foyf `csdrchcofsc lfrkf >) F`foyf dfpfsctfs hmokkfokkur ftfu dfpfsctfs prj`udsc tc`fd hfdschfe 0) Lfrkf prj`ud yfok `fpft `cfsuhscdfo smsufc `mokfo lfrkf yfok bmrefdu `c pfsfr.
AFDPJR YMOMOP] LFRKF G]FE YRJ@]D
6. 2. >. 0.
6. 2. >. 0.
AFDPJR DM PCKF 7 Afdtjr Bcfyf Bcfyf vfrcfbme `fo bcfyf tmtfp yfok tcokkc Lfrkf gufe hmrupfdfo lfrkf pmr`fof Ymokkuoffo hj`fe yfok hfschfe yfok bmrdfctfo `mokfo pmokmhbfecfo Pmr`fpft bcfyf bmrsfhf ( gjcot gjcot njst pf`f sfft prjsms prj`udsc) AFDPJR DM MHYFP 7 F`foyf afdtjr mdstmrofe pmrusflffo Mefstcsctfs pmrhcotffo prj`udsc ^mkmhmotfsc pfsfr yfok fdfo `cnfpfc Ljhjkmo `fo lmtmrjkmo `frc prj`ud `cpfsfr Pcokdft Ymrsfcokfo yfok tmrgf`c.
^CP]F^C LFRKF PMRLF@FY LFRKF G]FE ^ctufsc lfrkf yfok tmrgf`c bmrpmokfrul tmrlf`fp lfrkf gufe ^ctufsc bcfyf prj`ud `fo jpmrfscjof jpmrfscjofee 6) 2) >)
0)
^ctufsc lfrkf `cpfsfr Afdtjr-afdtjr cotmrofe `fo mdstmrofe yfok bmrpmokfrul pf`f prjsms prj`udsc `fo jpmrfscjofe jpmrfscjo fe pmrusflffo Rmkuefsc Ymhmrcotfl
^CP]F^C LFRKF BCFSF YRJ@]D @FO JYMRF^CJOFE
^CP]F^C LFRKF @C YF^FR
LFRKF G]FE
YMOKFR]L COPMROFE @FO MD^PMROFE YMR]^FLFFO
RMK]EF^C YMHMRCOPFL
^CP]F^C YF^FR 6)
^CP]F^C YMR^FCOKFO
2)
MEF^PC^CPF^ YMRHCOPFFO
>)
^CAFP YRJ@]D
6). ^CP]F^C YMR^FCOKFO
Ymrsfcokfo Lfrkf 4 Ymrsfcokfo lfrkf tmrgf`c uotud smtcfp prj`ud, djosuhmo nmo`mruok fdfo hmhbmec prj`ud `mokfo lfrkf yfok tmrmo`fl `frc bmrbfkfc gmocs prj`ud yfok sfhf `mokfo spmscacdfsc prj`ud yfok sfhf. Ymrsfcokfo Ymrsfcokfoprj`ud prj`ud`mokfo bmrdfctfo `mokfo dufectfs `frc Yrj`ud prj`ud, 4dmsmsufcfo dmbutulfo djosuhmo, smhfdco tcokkc dufectfs prj`ud `mokfo tcokdft dmsmsufcfo yfok tcokkc fdfo hmo`jrjok prj`ud hmhpuoyfc dmuokkuefo tmrlf`fp prj`ud-prj`ud yfok smgmocs Ymrsfcokfo Ymefyfofo 4 Ymrsfcokfo tmrdfct `mokfo pmefyfofo yfok `ccokcodfo jeml djosuhmo, smpmrtc 4 pmokcrchfo, kfrfosc, pmhmeclfrffo purof gufe, `ee, smhfdco bfcd scstmh pmefyfofo pf`f djosuhmo fdfo hmocokdftdfo dmuokkuefo pmrsfcokfo tmrlf`fp pmrusflffo efcooyf
2). MEF^PC^CPF^ YMRHCOPFFO
Comefstcs 7 Comefstcs 7 Ymouruofo lfrkf tc`fd hmokfdcbftdfo hmokfdcbftdfo tmrgf`fcoyf pmofhbflfo pmrhcotffo bfrfok `cpfsfr,
Mefstcs 7 Mefstcs 7 Ymouruofo lfrkf hmokfdcbftdfo tmrgf`coyf pmocokdftfo pmrhcotffo.
>). ^CAFP YRJ@]D
Bfrfok-bfrfok yfok `cgufe `cpfsfr bmrscaft ljhjkmo Bfrfok-bfrfok yfok `cgufe `cpfsfr bmrscaft lmtmrjkmo Bfrfok-bfrfok yfok `cgufe `cpfsfr bmrscaft efokdf Bfrfok-bfrfok yfok `cgufe `cpfsfr bmrscaft huschfo Bfrfok-bfrfok yfok `cgufe `cpfsfr bmrscaft dmbutulfo smsfft sfgf
HMPJ@M YMRLCP]OKFO LFRKF G]FE
KRJ^^ HFRKCO YRCNCOK
@CRMNP NJ^P YRCNCOK
A]EE NJ^P YRCNCOK QFRCFBME NJ^PCOK YRCNCOK
PRFO^AMR YRCNCOK
6. KRJ^^ HFRKCO YRCNCOK
@ckuofdfo jeml pmrusflffo `fkfok yfok tc`fd hmhprj`udsc tmtfpc t mtfpc hmo`cstrcbuscdfo bfrfok
Hmomtfpdfo hfrd jo prjsmotfkm ftfu Hfrd ]Y
Hfrd ]Y f`fefl pmrsmotfsm dmuotuokfo yfok `ccokcodfo
Hfrd ]p
Hfrd ]p
B. pmhbmecfo prj`ud
B.Pmtfp `fo Qfrcfbme
Bcfyf pmhbmecfo prj`ud
B. Ymogufefo prj`ud
B.Pmtfp `fo Qfrcfbme
B. Ymogufefo prj`ud
\ 699 %
\ 699 %
AFDPJR „ AFDPJR @FEFH HMOMP HMOMPFYDFO FYDFO HFRD ]Y
^cdecs
Bcfyf jpmrfsc yfok tcokkc
Guhefl hj`fe yfok `ckuofdfo
Ymrsfcokfo pfsfr
Bcfyf pmhfsfrfo yfok bmsfr
Njotjl pmrlctuokfo Lfrkf (Rp)
Guhefl uoct tmrgufe
Ymo`fpftfo (Rp)
Pjtfe bcfyf Pmtfp `fo vfrcfbme
Guhefl Efbf
2=.-
299.999
=.999.999
0.999.999
6.999.999
29,-
>=9.999
;.999.999
=.=99.999
6.=99.999
6,-
6.999.999
6>.999.999
62.999.999
6.999.999
Lfrkf gufe 7 gufe 7 Efbf tmrtcokkc `mokfo lfrkf gufe Rp.6=9
=99
Hfrkcofe Conjhm yfok `ccokcodfo
29 %
6= %
Lfrkf Gufe Yrj`ud F 8 Rp.>=9 + (29 % \ Rp >=9) 8 Rp.029, Ftfu (efbf) 8 Rp. 029 „ Rp. >=9 8 Rp. ;9 29 % Lfrkf(efbf) Gufe Yrj`ud B 88 Rp.=99 % \ Rp =99) 8 Rp.=;=, Ftfu Rp. =;=+„(6= Rp.=99 8 Rp. ;=, 6= %
>. A]EE NJ^P YRCNCOK Ojrhfe Yrcncok 2) Njst Yeus Yrcncok >) Pchm fo` hftmrcfe Yrcncok 0) Njst-typm Njotrfnt =) ^pmncfe jr`mr Yrcncok Ruhus 7 6)
Lfrkf gufe 8 Bcfyf prj`udsc + Hfrd ]p
6) Ojrhfe Yrcncok
Lfrkf gufe prj`ud `fo gfsf `fefh dmf`ffo ojrhfe `ctmtfpdfo bmr`fsfrdfo ajrhuefsc smbfkfc bmrcdut 7 Lfrkf Gufe 8 Pfdscrfo Bcfyf Ymoul + Efbf yfok `clfrfpdfo
2). Njst Yeus Yrcncok Lfrkf gufe prj`ud `mokfo nfrf 7 Bcfyf pmoul uotud prj`ud `chfsf yfok fdfo `ftfok `ctfhbfldfo efbf yfok `clfrfpdfo bmr`fsfrdfo ajrhuefsc smbfkfc bmrcdut 7 Lfrkf Gufe 8 Pfdscrfo Bcfyf Ymoul + Efbf yfok `clfrfpdfo (Hfrd ]p)
Hfrd ]p
Bcfyf Ojo Yrj`udsc Efbf yfok `clfrfpdfo
Hfrd ]p
Bcfyf Yrj`udsc
Bcfyf Ojop Ojoprj`u rj`uds dsc (% x Fdtcvf Pmtfp) Bcfyf prj` prj`udsc udsc
NJOPJL 7 JR@MR YRCNCOK AJR HFRDMP ^ubgmnt 7 Arjh Hfrdmtcok @mpt Jbgmnt 7 Njst Yeus Yrcncok Kjj`s 7 ^ukfr Vufotcty 7 6299 Dk Ajrmnfst 7 Omxt ymfr (njst auee ) uotud P fdscrfo bcfyf pmoul ) uotud tfluo yfok fdfo `ftfok smbfkfc bmrcdut 7 Bcfyf Yrj`ud Rp. =. 999.999,Bcfyf F`hcocstrfsc `fo ]huh Rp. 0.99.999,Bcfyf Ymhfsfrfo Rp. 1.99.999,PJPFE Bcfyf pmoul Rp. 1.999.999,Pjtfe fdtcvf yfok `cpmrdcrfdfo pf`f fwfe tfluo fokkfrfo Rp. >.999.999, Ymokmhbfecfo fdtcvf `clfrfpdfo smbmsfr 29 %
Ymrlctuokfo 7 Hfrd ]p
Bcfyf Ojo Yrj`udsc Efbf yfok `clfrfpdfo
Bcfyf Yrj`udsc
6.999.999 (29 % \ >.999.999.) Hfrd ]p =.999.999 Hfrd ]p 8 9,>2 ftfu >2 %
Lfrkf Gufe 8 Pfdscrfo Bcfyf Ymoul + Efbf yfok `clfrfpdfo `c lfrfpdfo (Hfrd ]p) Lfrkf Gufe 8 1.999.999 + (>2 % x 1.999.999) 7 6.299 8 Rp. 1.199,- /dk
Njotjl pmrlctuokfo 7 Dfpfsctfs prj`udsc 7 =999 uoct, Fdtcvf Ymoul Rp. 0.99
Rp. 6.=99.999
Bcfyf Pmofkf Dmrgf Efoksuok
Rp.6=9
Rp.
Bcfyf Jvmrlmf` Qfrcfbme
Rp.299
Rp. 6.999.999
Bcfyf jvmrlmf` Pmtfp
Rp.2=9
Rp. 6.2=9.999
Rp.399
Rp.0.=99.999
Pjtfe Bcfyf Yrj`udsc
;=9.999
Bcfyf Ojo Yrj`udsc Bcfyf F`h & uhuh vfrcfbme
Rp.;=
Rp. >;=.999
Bcfyf Ymhfsfrfo Qfrcfbme
Rp.19
Rp. >99.999
Bcfyf F`h & uhuh Pmtfp
Rp.2=
Rp. 62=.999
Bcfyf Ymhfsfrfo Pmtfp
Rp.>9
Rp. 6=9.999
Guhefl Bcfyf Ojo Yrj`udsc
Rp.639.
Rp.3=9.999
Hfrd ]p 3=9.999 ( 2= % \ 0.>9.- pmr uoct
0. QFRCBME NJ^PCOK Lfrkf gufe 8 Bcfyf Qfrcfbme + Hfrd ]p
Hfrd ]p
Bcfyf Pmtfp
Efbf yfok `clfrfpdfo
Bcfyf Qfrcfbme
Njotjl 7 Ymogufefo
6.999. uoct-
Bcfyf efoksuok Gmocs Bcfyf Bcfyf Yrj`udsc
Bcfyf Pmtfp
B. Qfr
2.209.999,-
0.619.999,-
1.099.999,-
;99.999
2..=99.999,-
Bcfyf Ymhfsfrfo
6.>2=.999,-
>.3;=.999,-
=.>99.999,-
Guhefl b bccfyf eef foksuok @ @ccvcsc
0.21=.999,-
69.3>=.999,-
6=.299.999,-
Bcfyf Dfotjr Yusft
6.109.999,-
2.019.999,-
0.699.999,-
Bcfyf F`hcostrfsc `fo ]huh
Efbf Sfok `clfradfo Covmstfsc Lctuok lfrkf gufe pmr uoct.
2= % 6=.999.999,-
NJOPJL 7 Bcfyf Pmtfp Efbf yfok `clfrfpdfo Hfrd ]p
Hfrd ]p
Bcfyf Qfrcfbme
1.21=.999 (2= % x 6=.999.999) 6>.>3=.999
Hfrd ]Y 8 ;0,; % Lfrkf Gufe 8 Bcfyf Qfrcfbme + Hfrd ]p/ Guhefl uoct 8 1.21=.999 + (;0,; % x 1.21=.999 )/6999 uoct 8 Rp.69.300.3==/6999 Rp.69.300.3==/6999 8 Rp.69.30=,-
=. PRFO^AMR YRCNCOK
Lfrkf trfosamr f`fefl lfrkf trfosamr prj`udsc `frc sftu `mpfrtmhmo ftfu `frc sftu `mvcsc dm `mvcsc efcooyf
Hmtj`m lfrkf gufe trfosamr 7 Lfrkf trfosamr bmr`fsfrdfo lfrkf pjdjd `ctfhbfl efbf
6.
2. >. 0.
Hmtj`m lfrkf pfsfr Hmtj`m lfrkf trfosamr djhprjhc Hmtj`m lfrkf trfosamr smhbfrfok
LFRKF PRFO^AMR BMR@F^FRDFO LFRKF YJDJD @CPFHBFL EFBF
(uotud lfrkf `ctmotudfo pmhmrcotfl)
Yrmsmotfsm Hfrdup
B.f`h & uh
B. Yrj`udsc/uoct
Efbf yk @clfrfpdfo
vjeuhm prj prj`u `ud d (uoct)
Njotjl 7 Y@FH Covmstfsc smbmsfr Rp. 2.999.999.99 2.999.999.999,9,Pfdscrfo bcfyf prj`ud/ectmr Rp >99/ectmr pf`f vjeuhm =9.999.999 ectmr fcr/tfluo Bcfyf ojo prj`udsc prj`udsc (f`h `fo uhuh, pmhfsfrfo) `cpmrdcrfdfo `cpmrdcrfdf o Rp. 6.699.999.999,6.699.999.999,Efbf yfok `clfrfpdfo 29 % `frc covmstfsc
Ymrmotfsm Hfrdup Rp.6.699.9 99.999 (29 % x Rp. 2.999.999. 999) Rp. >99 x =9.999.999 uoct
Rp. >9
8 RY. >99,LFRKF G]FE YMR ECPMR HFRD]Y 69 % RY.>99 8 RY. >9,PFRKMP LFRKF G]FE FCR/EPR >>9,-
8 RY.
Y@FH Efpjrfo Rukc-efbf 299x Pfrkmt Ymogufefo
Rp.>>9 x =9.999.999
Rp. 61.=99.999.999,-
Pfrkmt Bcfyf Yrj`udsc
Rp.>99 x =9.999.999
Rp. 6=.999.999.999,-
Efbf brutj
Rp. 6.=99.999.999,-
Bcfyf Ojo Yrj`udsc (f`h & uhuh, Ymhfsfrfo)
Rp.6.699.999.999,-
Efbf Bmrscl
Rp. 099.999.999,-
Fdtcvf Ymoul Rp. 2.999.999.999, 2.999.999.999,-Ymokmhbfecfo Covmstfsc 8 Rp. 0.99.999.999 7 Rp.2.999.999.999,8 29 %
HMPJ@M LFRKF YF^FR
Ymoftfpfo lfrkf gufe `c`fsfrdfo pf`f lfrkf yfok bmrefdu `cpfsfr Ymomtfpfo lfrkf gufe `cvcsc `mokfo hmokkuofdfo lfrkf `fsfr pfsfr.
Njotjl 7 Yrj`ud @cvcsc F `ctrfosamr lfrkf pfsfr 6999 6999 / uoct,lfrkf hfdf lfrkf prj`ud yfok dmRp. `cvcsc B f`fefl `fsfr pfsfr Dmo`fef 7 @cvcsc B `fpft hmhbfo`cokdfo bfrfok `frc `cvcsc F `mokfo bfrfok `cpfsfr, gcdf hutuoyf rmo`fl `fpft hmokfdcbftdfo `cvcsc B hmhbmec `frc eufr. Gcdf hutu bfrfok `cvcsc F sfokft bfcd lfrkf smsufc `mokfo lfrkf pfsfr, `cvcsc F `fpft hmogufe dmpf`f p pmhbmec mhbmec `frc aclfd eufr
HMPJ@M LFRKF PRFO^AMR
DJHYRJHC
Lfrkf `ctmtfpdfo bmr`fsfrdfo djhprjhc yfdoc dmsmsufcfo fotfrf pmhbmec `fo pmogufefo, lfrkf gufe tc`fd f`f `fo tc`fd gmefs. Ymomotufo Lfrkf gufe `ctmtfpdfo smsufc `mokfo pmrsmtugufo. Dmemhflfo `fo dmbfcdfo 7 Ymrusflffo `fpft hmhfdschfedfo pmogufefooyf `mokfo dfpcsctfs prj`ud tmjrctcs, smlcokkf tc`fd f`f dfpfsctfs okfokkur. Djhprjhc lfrkf tc`fd `fpft `cefdudfo `fefh cotmrofe pmrusflffo, dfrmof fdfo hmoymbfbdfo tc`fd hmomotuoyf lfrkf gufe pmrusflffo.
HMPJ@M LFRKF PRFO^AMR ^MHBFRFOK
Lfrkf gufe `ctmotudfo jeml pchpcofo pmrusflffo Lfrkf gufe hmokcdutc trmo` yfok tmrgf`c lfrkf `cpfsfr Lfrkf gufe `cdfctdfo `mokfo pmrubflfo scdecs, smpmrtc, sfft dmofcdfo dmefs, embfrfo, `ee.
Dfsus Ymrusflffo hmhprj`udsc 6=99 uoct Dfjs Yjejs bmrwfrof putcl, `ftf smbfkfc bmrcdut 7 Yrj`udsc pmrtfhf
Pfhbflfo Bcfyf
]rfcfo Bcfyf
^ftufo
^ftufo
Bcfyf Yrj`ud Qfrcfbme
Bcfyf djhmrsce Qfrcfbme
Bcfyf Pmtfp prj`ud
Bcfyf Pmtfp djhmrsce
>99
Efbf yfok `ccokcodfo >9 %
Covmstfsc
629.999.999
Yrj`ud
=1.999
Yrj`ud
6.=99
=1.999
6.=99
0.999
6.=99
0. 0.999 999
6.=9 6.=99 9
6.299
6.=99
6. 6.299 299
6.=9 6.=99 9
6.=99
>99
6.=99
Ymrusflffo bmrhfdsu` hmhprjsms embcl efogut `mokfo hmoyfbejo `mokfo vfrcfo kfhbfr, tfhbflfo bcfyf prjsms efogut smbfkfchfof `fefh tfbme. Ymefokkfo hmokfgudfo lfrkf pmr uoct dfjs smtmefl `csfbejo Rp.
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