摘要：Medium to small business currently includes several sectors of activities, suchas soy milk-producing company. In order to obtain the maximum expectedincome of each company must have a basic fixed price in order not to losemoney, or better known as loss of profit. Many factors can affect thedetermination of price for example the price of raw materials, labor, length ofproduction time and more to the benefits expected by the company. Thisscientific writing that is aimed to know the cost required to produce a pack ofsoy milk with cost plus pricing method based on the cost management as a basisfor determining the selling price. In addition, to find out the efficiency between2 (two) of the calculation method of the simple method used by the owner ofMr. Prawira with cost plus pricing method through full costing approach used bythe writers in determining the selling price. In this case the author will prove toyou Prawira that calculations using the method of cost plus pricing throughfull-costing approach are more capable of accommodating or detailing any costsincurred, so as to determine the exact sale price.
