Calculation Analysis of Cost of Production in Determining Product Selling Price

Abstract

- This study aims to analyze the quality of the cost of production in determining the selling price of
the product. The determination of the selling price is an important thing in business activities because it is
the main source of income. Therefore, calculating the cost of production, which is one of the bases for
determining the selling price, is an important matter. The method used in this research is descriptive method
based on sources from the literature (journals, articles, books, etc.). The results of this study will provide a
strong picture between determining the cost of productions accurately in determining the selling price of the
product. An accurate determination of the cost of productions will determine the accuracy in determining the
selling price of the product.