Penerapan metode cost plus pricing berbasis full costing dalam penentuan harga jual jual pada Pabrik Tahu Triple S

Authors

  • Riska Artika Sam Ratulangi University
  • Stanly W. Alexander Sam Ratulangi University
  • Lady Diana Latjandu Sam Ratulangi University

DOI:

https://doi.org/10.58784/mbkk.296

Keywords:

cost plus pricing, full costing, selling price, production cost

Abstract

Cost-plus pricing is a method for determining the selling price by adding the total production cost incurred during the manufacturing process and applying a markup percentage, which is calculated based on the company's return on investment. The selling price plays a crucial role in ensuring a company's sustainability. This study aims to analyze the determination of product selling prices using the cost-plus pricing method by calculating the cost of production through the full costing method at the Triple S Tofu Factory in Kleak, Manado Village. This research employs a qualitative approach. The findings indicate that the selling prices set by the company are higher than those calculated using the cost-plus pricing method. The company's selling price for small tofu is IDR 300 and for large tofu is IDR 400, whereas the selling price determined using the cost-plus pricing method is IDR 400 for small tofu and IDR 506 for large tofu.

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Published

2025-03-15

How to Cite

Artika, R., Alexander, S. W., & Latjandu, L. D. (2025). Penerapan metode cost plus pricing berbasis full costing dalam penentuan harga jual jual pada Pabrik Tahu Triple S. Manajemen Bisnis Dan Keuangan Korporat, 3(1), 196–206. https://doi.org/10.58784/mbkk.296

Issue

Vol. 3 No. 1 (2025)

Section

Articles

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Copyright (c) 2025 Riska Artika, Stanly W. Alexander, Lady Diana Latjandu

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