Analysis Of The Pricing Of Palm Coffee Production Costs At Input Coffee In Tarakan City
Abstract
This research aims to investigate the pricing of Palm Coffee production costs at Input Coffee in Tarakan City using a descriptive quantitative approach. The main data for this research is production cost data. The data is evaluated using the Cost Plus Pricing technique with a Full Costing approach. The research results show that the Palm Coffee drink sold by Input Coffee has a selling price of 23,000 rupiah, while the production cost is 17,019.88 rupiah, resulting in a difference of 5,980.12 rupiah. Accordingly, the price at which Input Coffee sells the product in a single production batch is higher than the price calculated using the Full Costing method
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