摘要：Selling Price Determination is intended to be able to cover the costs incurredand the level of expected return. Determining the selling price of the productsimproper influence on the level of sales and profits derived by an enterprise.Scientific writing is aimed to find out how companies crackers PD. Sari Rasadetermining the price per cracker and cost elements are included in determiningselling price. The research method used in this paper is to study literature that iscollecting data and information needed by way of studying and reading booksrelated to the problem, and field studies by directly reviewing the PD. Sari Rasaby holding a question and answer directly to the parties related to the problem ofwriting. Based on the results of the discussion can be made a conclusion that PDSari Rasa cracker company, in determining the price of doing the grouping costis still modest because it does not put the cost elements in their respectiveelements and does not include all costs, including depreciation costs that affectthe selling price and profit set the resulting net.
