摘要：One of the company's goals is to get the maximum profit for various attemptswhich were made in order to continue producing. One of the steps that acompany could make by doing the efficiency of all the costs without reducingthe quality of the product, so the selling price charged to consumers becomessmaller. The writer used cost plus pricing method in knowing the pricing ofproduction which will be charged for product per unit, and the objectof theresearch for variable costing was PD. AL MADINAH which specializes in themanufacture of various types of bread. Based on calculations from the sellingprice of bread using the method of cost plus pricing approach variable costingcan be concluded that cost elements used in the production activities of BBB,BTKL, BOP Variable, Variable Cost Non Production, BOP Non-Permanent andPermanent Production Costs. In the calculation of the selling price that thecompany is larger than the calculations performed by the author using themethod of cost plus pricing variable costing approach. This is influenced bydifferences in costs described above. In calculating the profits obtained by thewriter using cost plus pricing approach variable costing different with thecompany's calculations. This differences appeared because the calculationsperformed by the writer and PD AL MADINAH in determining the sale priceaffected by the different cost which was used. AL MADINAH PD using onlyaddition to the expected profits from the total cost of production while thewriters use the additional markup (% markup x HPP).
