Indonesian Journal of Economic & Management Sciences (IJEMS)
Vol. 1 No. 6 (2023): December 2023

Cost Plus Pricing with a Full Costing Approach in Determining the Selling Price of Mie Aigo Bangkalan Bangkalan

Khoirul Anam (Universitas Trunojoyo Madura)
Moh. Zidan Rikza (Universitas Trunojoyo Madura)
Fadjar Maulana (Universitas Trunojoyo Madura)
Mochamad Reza Adiyanto (Universitas Trunojoyo Madura)

Article Info

Publish Date
29 Dec 2023

Abstract

This research aims to compare the selling prices applied by the Aigo Bangkalan Noodle Company with the cost plus pricing method using a full costing approach. Apart from that, the aim of this research is also to assess the company's level of efficiency in achieving profits using financial ratios, especially profitability ratios. This research utilizes a descriptive approach, with two types of data used, namely quantitative and qualitative, and adopts interview techniques as a data collection method. Analysis was carried out using descriptive analysis methods. The research findings show a difference in selling prices between companies using a pricing approach based on additional costs (cost plus pricing) and a full costing approach, with a difference of IDR 1,425 (11.42%). However, the Company's performance in generating profits is considered efficient based on evaluation using profitability ratios

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Indonesian Journal of Economic & Management Sciences (IJEMS)
Website

Abbrev

ijems

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Indonesian Journal of Economic & Management Sciences (IJEMS) is a scientific journal managed by the Formosa Publisher. This journal promotes disseminating research results in all economic, management, business, accounting, law, and Finance areas. The journal includes, but is not limited to the ...