摘要：Price is one of the marketing mix which is very important. Companies try towait to see if a predetermined price on a product is in conformity with the valuesand benefits derived from these products, so the price can be accepted byconsumers. TB. Sun Jaya is located on Jl. Cikunir Raya no. 07 Teak Asih Bekasias one company that is engaged in building materials into the primary datasource for the author in compiling this in Scientific Writing Scientific Writingthis author explores the process of setting the selling price per product using theCost Plus method with the approach of Full Costing and Variable approachCosting. From the calculation results obtained by the calculation of fourchapters with full costing of Rp.18.705 approach, 89 and the results ofcalculations with variable costing approaches for Rp.21.983, 83.
