Pengaruh Alokasi Biaya Terhadap Penentuan Harga Jual Dan Perencanaan Laba Jangka Pendek

The problem of this research are how to make better cost allocation to knowing the profit, how many proper selling price, and how the break even point of each PT X.� This research data is income statement in 1999/2000 that obtained with the observation and interview.� The data were analysed qualitative and quantitative model to determine the common cost allocation based on the profit and better selling price by comparing full costing and variable costing method.� Based on identifying and common cost allocation with physical method, everage cost per unit and moving everage indicated that the correctly common cost applied give the profit information properly for each product per period.� The selling price knowable after cost allocation with the correctly calculation for each period and able to create the fair pricing and precisely, so that, the company have not loss and the consumer can obtaining fairly price.� The correctly cost allocation and selling price pixing by using method of variable costing can assist management to make short-run profit planning and break even point is one of worthwhile method to determine minimum salling at one particular period.Keywords: selling price; �comman cost; �profi