IMPLEMENTASI METODE COST PLUS PRICING: SUATU PENDEKATAN PENENTUAN HARGA JUAL PRODUK

Abstract

This research aims to determine the precise application of the cost plus pricing method in determining the selling price of products produced by community home businesses in Tawiri Village, Teluk Ambon District, Ambon City. The type of research used is descriptive quantitative. Qualitative approach, because this research collects a number of secondary information or data and analyzes or calculations are carried out related to the concept of determining selling prices for home industry products in Tawiri Village. This analysis is carried out by recommending the preparation of the cost of goods produced which should be expressed in numbers using the full costing method and calculating product selling prices using the cost plus pricing method. The analysis results show that the overall selling price of home industry products is above the selling price determined based on the cost plus pricing method. This condition allows home industry players to gain greater profits, but the accuracy of price determination cannot be achieved. Besides that, setting a high selling price compared to normal conditions will result in a further decline in customer demand and make it difficult to compete with similar products on the market.