摘要：A company has a goal to obtain an adequate income and to expand her business.One sau way that can be done by the company is analyzing the determination ofprices used by the appropriate method so that it can maximize profits. There aretwo methods applied by the company that is full costing method, and variablecosting methods. Both methods have a great influence for the profits of acompany that depends on the presence or absence of inventories, production andsales levels. Error in choosing the appropriate method for determining the costof production in a company will cause the income generated is not maximal.And in this study, analysis of the company proved unable to achieve maximumprofit, because the product was not sold out. So the company has a policy tomembrikan discount to the product sold out.
