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All Journal Expensive: Jurnal Akuntansi dan Keuangan Journal of Oikonomia
Febri Darmayanti, Elmira
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Penetapan Harga Jual Menggunakan Metode Cost Plus Pricing dengan Pendekatan Full Costing Amelia Putri, Intan; Febri Darmayanti, Elmira; Nusantoro, Jawoto
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i3.10407

Abstract

This study aims to determine the pricing method used and to determine the differences in production cost calculations according to Bhista Bakery MSMEs with production cost calculations using the CostPlus Pricing method with a Full Costing Approach. The method used in this study is descriptive with a qualitative approach. Data collection techniques used in this study are observation, interviews, and documentation. Data analysis techniques used include calculating production costs, calculating selling prices, and decision making. The results of this study indicate that there are differences between the calculation of production costs and selling price determination according to Bhista Bakery MSMEs with calculations using the CostPlus Pricing method with a Full Costing approach. In determining the selling price of its products, Bhista Bakery MSMEs lower than using the CostPlus Pricing method with a Full Costing Approach
Co-Authors Agustina, Rizka Amelia Putri, Intan Ammi Nadira, Daffa Aqila Anjelina, Kadek Cahya Ranika, Audry Danu Harianto, Hasyim Hidayatullah, Farid Iqfiyansyah, Rizal Jawoto Nusantoro Klara Sinta, Shela Lyastyla, Lyastyla Marlena Sari , Devi Ayu Meliyanti, Devi Mutiara Santika, Desta Natasa, Agnes Nedi Hendri, Nedi Padwa Sari, Gustin Puji Astuti, Fitria Dewi Puspita Sari, Sri Rina Anggraeni, Rina Roisah Putri, Aulia Saputra, Anggara Septiani, Ana Septiani, Siti Syah Husin, Leoni Safira Yulita Zanaria, Yulita