摘要:Medium to small business currently includes several sectors of activities, such as soy milk-producing company. In order to obtain the maximum expected income of each company must have a basic fixed price in order not to lose money, or better known as loss of profit. Many factors can affect the determination of price for example the price of raw materials, labor, length of production time and more to the benefits expected by the company. This scientific writing that is aimed to know the cost required to produce a pack of soy milk with cost plus pricing method based on the cost management as a basis for determining the selling price. In addition, to find out the efficiency between 2 (two) of the calculation method of the simple method used by the owner of Mr. Prawira with cost plus pricing method through full costing approach used by the writers in determining the selling price. In this case the author will prove to you Prawira that calculations using the method of cost plus pricing through full-costing approach are more capable of accommodating or detailing any costs incurred, so as to determine the exact sale price.