摘要:Objectives to be achieved in a company are getting maximum benefit. This canbe achieved by setting a reasonable price above production costs. Determinationof sale price that does not fit will affect the volume of product sales. Low sellingprice or cost increase will affect the volume of product sales. On the other handthe high prices will affect sales volume decline the company's products. In thisresearch, to test how much influence the determination of selling pricesincreasing sales volume products. The author uses the method Pricing Cost PlusFull Costing approach, which include all costs associated with productionprocesses in the determination of selling prices as well as correlation analysis todetermine the effect of increasing the selling price of sales volume. Based on theresearch, the authors conclude, although the company did not include all theelements of production costs in setting the sale price but the company stillmakes a profit. This can be seen from the Income Statement in February 2006period.