摘要:Making decision to give or determine the selling price of the company'sproducts often very complicated and difficult to determine. The determination ofselling prices are often fatal in the company's financial problems and will affectthe continuity, so the concept of price determination is required by eachcompany's management, as it aims to control and decision-making firms inobtaining the maximum decision. Through this research, the writer wants toknow the selling price calculation Tahu sumedang, the method used is themethod Full Costing approach. From the results can be concluded that thecompany has JAYA UD KELANA Full Costing method in calculating theselling price, but the profits the company produced less than the calculationdone by the author using the Full Costing method in detail is to add all the costsproduction, Desired Profit.