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All Journal JAMANTA Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung
Putri Nabila Sulistiana
Universitas Bina Sarana Informatika
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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INTEGRATING COST-PLUS AND MARKET-BASED PRICING STRATEGIES TO SUSTAIN GROSS MARGIN: A CASE STUDY OF AN INDONESIAN PRECAST CONCRETE MANUFACTURER: (Studi Kasus Pada PT. Bogor Persada Indonesia) Putri Nabila Sulistiana; Luluk Adinda Safitri; Chintya Srirejeki Nababan; Laeliatus Sofia; Ninuk Riesmiyantiningtias
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i1.1659

Abstract

Background: Determining an effective selling price is crucial for corporate profitability and market competitiveness. Cost-Plus Pricing is widely used due to its simplicity, yet its practical capability to yield optimal financial performance remains debated. Research Gap: Prior literature shows contradictory evidence on Cost-Plus Pricing—some studies indicate it underestimates market rates, while others show overestimation—creating uncertainty about its effectiveness in sustaining competitive pricing and optimal gross margins. Objective: This study analyzes the implementation of Cost-Plus Pricing at PT. Bogor Persada Indonesia and evaluates its effectiveness in generating competitive selling prices while sustaining gross margins. Method & Data: Using a qualitative descriptive design, primary qualitative and quantitative data (2021–2023) were collected via online interviews and financial documentation. The primary product sample evaluated was the Heavy Duty (HD) Cover U-Ditch measuring 30 × 60 cm. Analytical Technique: Data were analyzed using the single-department process costing method and Gross Profit Margin (GPM) financial ratio analysis. Findings: Applying Cost-Plus Pricing with a 50% markup yielded a price of Rp 62,409, which is considerably below the company's price list (Rp 114,254) and market rate (Rp 109,500). Consequently, the firm adopts a hybrid strategy using Cost-Plus Pricing as an internal negotiation floor and market-based pricing for its official price list. This dual strategy sustained an average GPM of 58% (2021–2023), significantly outperforming the 30% industry benchmark. Implications: Practically, manufacturing firms should not rely on Cost-Plus Pricing in isolation; integrating cost floor boundaries with market-oriented pricing is vital to balance market competitiveness and long-term profitability. 
Evaluasi Efektivitas Penerapan Cost Plus Pricing Terhadap Harga Jual Dan Margin Bruto: (Studi Kasus Pada PT. Bogor Persada Indonesia) Putri Nabila Sulistiana; Luluk Adinda Safitri; Chintya Srirejeki Nababan; Laeliatus Sofia; Ninuk Riesmiyantiningtias
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i1.1659

Abstract

Dalam iklim bisnis yang kompetitif, penetapan harga yang efektif menjadi salah satu elemen penting untuk menentukan keberhasilan suatu perusahaan. Metode penetapan harga yang tepat tidak hanya memengaruhi pendapatan, tetapi juga berkontribusi pada profitabilitas. Metode yang lazim diterapkan dalam penentuan harga jual adalah Cost Plus Pricing, dimana harga jual ditentukan dengan menambahkan markup pada biaya produksi per unit. Penelitian ini bertujuan untuk mengevaluasi sejauh mana metode penetapan harga tersebut mampu menghasilkan margin bruto yang proporsional, serta memastikan keselarasan antara harga jual dengan kondisi pasar. Jenis penelitian ini menggunakan pendekatan deskriptif kualitatif. Hasil penelitian menunjukkan bahwa dari sampel produk yaitu Cover HD 30x60 menghasilkan harga jual menggunakan metode Cost Plus Pricing sebesar Rp 62.409 dengan margin 33%, namun hasil tersebut jauh di bawah harga pasar Rp 109.500. Oleh karena itu, perusahaan menggunakan Cost Plus Pricing sebagai batas bawah harga penawaran dalam proses negosiasi dan harga pesaing dalam penetapan price list. Strategi ini terbukti mampu menjaga Margin Bruto rata-rata sebesar 58% selama tahun 2021–2023, nilai tersebut melebihi standar minimum industri manufaktur sebesar 30%. Capaian ini mengindikasikan bahwa perusahaan berada pada kondisi finansial yang sehat. Sehingga metode Cost Plus Pricing dinilai cukup efektif sebagai acuan dasar, namun perlu dikombinasikan dengan analisis pasar.
Co-Authors Chintya Srirejeki Nababan Laeliatus Sofia Luluk Adinda Safitri Ninuk Riesmiyantiningtias