Implementation of the Full Costing Method Based on Cost-Plus Pricing in Determining Cost of Goods Sold and Selling Price at Sf’barik in Beong Village, Central Siau District

Meini Vanesa Bawonte; Jullie Sondakh; I Gede Suwetja

doi:10.55927/fjmr.v5i5.74

Authors

Meini Vanesa Bawonte Sam Ratulangi University
Jullie Sondakh Sam Ratulangi University
I Gede Suwetja Sam Ratulangi University

DOI:

https://doi.org/10.55927/fjmr.v5i5.74

Keywords:

Cost of Production, Full Costing, Cost Plus Pricing, Selling Price

Abstract

This study aims to compare the determination of cost of production and selling price of nutmeg wine at Sf’Barik SME using the company’s conventional method and the Full Costing and Cost-Plus Pricing methods. Under the conventional method, the company estimates the production cost at Rp50,000 per bottle and sets a selling price of Rp60,000 without detailed cost calculations. The Full Costing method shows a total production cost of Rp7,911,500 for 200 bottles, resulting in Rp39,557 per bottle. Using Cost-Plus Pricing with a 30% markup produces a selling price of Rp51,424 per bottle. The results indicate that the conventional method yields higher prices, while Full Costing and Cost-Plus Pricing provide more accurate and reliable calculations for managerial decision-making.

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