Application of Cost Plus Pricing Method with Direct Costing Approach in Determining Selling Price at Stupa Bakery

Abstract

The cost plus pricing method is a method used by companies to determine the selling price of a product by adding total costs to the expected profit percentage. This study aims to analyze the application of the cost plus pricing method with a direct costing approach in determining the selling price at Stupa Bakery. This research uses a qualitative approach with data collection methods, namely interviews. The results showed that the selling price of fresh bread set by Stupa Bakery was IDR 15,000 and the selling price based on the cost plus pricing method was IDR 12,784, so it had a difference of IDR 2,216. The price difference found shows that this method provides a more transparent picture of the actual production cost structure using the direct costing method, making it easier for management to make strategic decisions related to determining the selling price.