PRAKTIK PENENTUAN HARGA JUAL (PRICING DECISION) PADA PERUSAHAAN PABRIKASI Di JOGYAKARTA

Management Accounting can be defined as management-oriented accounting or accounting in relation to management process. The management process describes the functions carrtied out by managers dan empowered employees. At least, there are 3 (three) activities in management process: (1) Planning, (2) Controlling and (3) Decision making. Decision making is the process of choosing among competing alternatives. In Decison making, management accounting provides information needed by managers. Determine a product’ price or pricing Decision is one of the common short run decision making. The generall rule is that a product price should enough to cover all costs and generating satisfactory profit to oganization. The main focus of management accounting has always been to improve the organization performance and profitability by providing relevant information for planning, controlling and decision making. This research want to examine the practices of pricing decision in manufacturing organization theroughout the Yogyakarta Region. The research’s samples are 52 manufacturing companies, that consist of 33 medium-scale companies and 19 big-scale companies. This paper try to provide evidence on what is the main objectives of pricing decison, how a product price is set, what factors are considered, and in what circumstances the price is changed. This research also try to compare those points between mediumscale and big-scale companies and between companies that only sell their product locally and globally. The Result of the research reveal that they are more than one objective that the company want to achieved in pricing decison. However, the main objective of pricing decison for big-scale companies is to maintain its market share, on the other hand for medium-scale is to achieve their target profit. The main factor that influence the price is cost for all the samples. There is no different between bis-scale and medium-scale companies on it. Cost is also be the most important factors that will influence the change of the price. The research finding also stated that all samples believe the price change will not effective to increase the sale volum