Cost Plus Pricing as a Sustainable Solution for MSMEs Case Study: Permata Bakery Lampung
1Putri Adelia, 2I Wayan Suparta, 3Indriyani, 4Toto Gunarto, 5Dedy Yuliawan
1,2,4,5Universitas Lampung,
3Politeknik Negeri Lampung
https://doi.org/10.47191/jefms/v7-i5-62
ABSTRACT:
This study aims to accurately determine product selling prices by calculating the cost-plus pricing method at Permata Bakery. This research uses primary data with descriptive quantitative methods. The results showed that the selling price set by Permata Bakery differed from the one the author calculated. The calculations made by the business owners tend to be lower, so the selling price of the product is lower, and the profit earned tends to be lower because the selling price of the product is not accurate. Using cost-plus pricing-based calculations, Permata Bakery's profits are expected to increase. This research will help business owners set a precise selling price to make the business profitable. The cost-plus pricing method is expected to provide sustainable profits for small and medium enterprises, which, in practice, find it challenging to increase business capital in a sustainable business effort.
KEYWORDS:
UMKM, Price of Product, Cost Plus Pricing Method
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