Analysis of Selling Price Determination Using Cost Plus Pricing Method in Three Saudara Chicken Livestock Business, Selatan Bengkulu Regency

Abstract

The purpose of the study was to determine and analyze the determination of the selling price using the Cost Plus Pricing Method in the Three Brothers Chicken Livestock Business, South Bengkulu Regency. The analytical method used in this study is a comparative descriptive method. Based on the calculation of the cost of production carried out by the Three Brothers Chicken Livestock Business, South Bengkulu Regency, the cost of production of broiler chickens per head is Rp. 32,238.-. and the determination of the selling price based on the market price of Rp. 38,000 per head so that the profit earned is Rp. 5,872 fish. Based on the cost plus pricing method with a full costing approach, the cost of production of broiler chickens is Rp. 33,418,-. With the determination of a profit of 20% of the cost of production, the total selling price of chicken per head is Rp. 40,000, - so that the profit earned is Rp. 6,582,- per head. There is a difference in the calculation of the cost of production between the company's calculation and the cost plus pricing method because the company's calculation does not include labor costs and factory overhead costs.

Karakterisasi Fenotipe Dan Faktor Yang Mempengaruhi Perdagangan Kambing Jawarandu Di Pedagang Ternak Kota Samarinda Kalimantan Timur

“…Penetapan harga dengan pendekatan ini agar pedagang ternak mendapatkan keuntungan dan menutupi biaya yang dikeluarkan seperti obatobatan, pakan dan gaji karyawan. Menurut Marsela et al, (2022) metode cost-plus pricing digunakan terhadap penetapan harga komoditi di sector peternakan sangat baik dikarenakan semua unsur biaya dan prediksinya dimasukan sehingga membantu peningkatan pendapatan yang didapatkan peternak dan mengurangi dampak kerugian yang akan ditimbulkan.…”