摘要:Price determination is an important element in a company to obtain maximalprofits. Therefore, a good manager of large companies and small industriesshould be able to maintain the company's survival as a factor to obtain themaximal profit. By using the method of Cost-Plus Pricing enables companies tobe able to set the selling price of products and services appropriately. Where indetermining the selling price of a product or service, the method of Cost-PlusPricing consider 3 important factors in determining the selling price, the costsalready incurred, and the amount of business risk investments and returns.