CHOCOLATE BOLU COSTING WITH COST-PLUS PRICING METHOD TO FULL COSTING APPROACH IN UD.BOLU RASA

Alinda Sukmawanti, Eva Khadijah

Abstract


Primary and secondary data were applied to compare the selling price
calculation done by UD.Bolu Flavor with calculations performed by the method
of cost-plus pricing with full costing approach. By UD.Bolu method, the selling
price obtained is lower than that of the selling price calculation performed by
cost-plus pricing method introduced by the writer. And it will affect the profits
obtained. Based on this study conducted, the method of UD.Bolu Flavor applied
will obtain bigger profits, slightly, if using cost-plus method of pricing than that
of using the current UD.Bolu methods.

 

Key Words : cost, costing, methods, pricing


Full Text:

Abstract

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