摘要:More and more companies are present and to produce a similar product is one ofthe causes of increasingly tight persingan. Intense competition amongcompanies, requires companies to produce products that compete AGR market.For that companies must more careful and more cautious in making decisions.Diambilpun decisions are sometimes difficult to set, especially in determiningthe selling price. Inaccurate information can cause a product selling priceshigher or lower. In determining the selling price of standard products isdetermined by weighing between demand and supply in the marketplace. Butthe only factor that had a great influence in determining the selling price is thecost. Basically, under normal circumstances the cost incurred to create a productthat must be covered by selling price.