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