摘要:ABSTRACT :Dizaman today's globalization, competitive business world increasingly fast andtight. To achieve the maximum profit of a business should consider one thingthat is: set the price of a product or product lines within the economical pricestrategy. This study aims to determine pricing strategy, knowing perunit HPPmethod Full Costing as much as Rp. Variable Costing 605.69 and sebersar Rp.592.54. This research using Full Costing and Variable Costing method. The dataused are primary data in the form of price fixing made by Pak Amas business.The research note that the pricing strategy Pak Amas cake is relatively cheapercompared with other competitors.