摘要：The sale price is the monetary amount charged by a business unit to thepurchaser or customer for goods and services sold or delivered. The purpose ofcalculating the selling price is to be able to cover costs at the same time achievethe targeted rate of return on investment. One of the factors to help companiesmake the right decisions and have a relatively high capacity is cost. PD CitraRasa produce goods in the form of layer cake and brownies. Citra Rasa PD indecision-making prices are still modest. One method of determining the sellingprice is considered good enough to calculate the cost of production is cost-pluspricing because the company produces its products every day.
