摘要:Determining the selling price of products or services is one important type ofdecision making for management. Because this is a policy not only in marketingor finance alone, but is a policy relating to all aspects of corporate activities. Indoing some research, the authors do library research and field research tocompare the selling price calculation done by the company and with calculationsperformed by the method of cost-plus pricing in a full costing approach. In themethod, the company earned selling price lower than the selling pricecalculation using cost-plus method pricing. This will affect the profit that wouldbe obtained. Based on research that has been done, the company will get abigger profit if costplus pricing method than using the current methods that usethe company.