Analysis of Cost Of Goods Sold At A Profit The Pharmacy
Keywords:
Cost of SalesAbstract
This study entitled " Analysis of Cost of Goods Sold In Profit Pharmacy , with the formulation of the problem is : " Is the Price Determination of Sales At Has Earned Income Optimal ? "This study aims to determine the Price Determination of Sales and Profits What is optimal at Kimia Farma Pharmacy using Descriptive Analysis . The results showed that the calculation of cost of goods sold from 2013 through 2014 can be seen Profits not yet optimal because the sales targets set each year has not been reached . Profit decline that occurs due to declining prescription sales of credit and operational costs which did not experience significant differences.
References
Bellinda Macpal dkk. (2014) “Analisis Perhitungan Harga Pokok Penjualan Barang Produksi Pada Jepara Meubel Di Kota Bitung “. Jurnal Emba, Fakultas Ekonomi dan Bisnis, Jurusan Akuntansi Universitas Sam Ratulangi Manado. Vol. 2 No. 3.
Juan Ng Eng dan Tri Wahyuni Ersa. (2012) Standar Akuntansi Keuangan edisi II. (Terjemahan Oleh Biro Bahasa Alkemis). Jakarta Selatan : Salemba Empat.
Mulyadi. (1992) Akuntansi Biaya, edisi 5 Cetakan. Penerbit STIE YKPN Jogyakarta
Munawir, S. (2010) Analisa Laporan Keuangan edisi IV. Yogyakarta : Liberty.
Rainbow, Cecily A. Dan Michael R. Kinney. (2011) Akuntansi Biaya : Dasar dan Pengembangan edisi VII. (Terjemahan oleh Hilman Rahmat). Jakarta Selatan : Salemba Empat.
Sofyan Mohammad (2011) “Kondisi Perusahaan Dalam Memaksimalkan Laba”, http://sofyanmohammed.wordpress.com, Diakses 28 April 2015. Jam 20.00 WITA.
Supriono. (2014) Akuntansi Biaya. Yogyakarta: BPFE.
Suwardjono. (2013) Teori Akuntansi: Perekayasaan Pelaporan Keuangan edisi III. Yogyakarta: BPFE.
Widyawati. (2013) Akuntansi Biaya. Jakarta Selatan : Salemba Empat.
Widyawati. (2013) “ Analisis Perhitungan Harga Pokok Produksi dan Penerapan Metode Mark Up Dalam Penentuan harga Jual Produk Pada Usaha Amplang Di Samarinda“. Jurnal Administrasi Bisnis, Fakultas Ilmu Sosial dan Politik Universitas Mulawarman Samarinda. Vol. 1 No. 2 2013.