摘要:CV Citra Fajar is a company engaged in the sector of service. In thisglobalization era, a competitive business sharply increased and led companiesto have their own advantages, one of the advantages owned by the company wasmaking decisions, because a decision corncerned about the future that containuncertainty and always involves the selection of an alternative among othersalternatives. In this research the writer tried to find out about how to calculatemain order pricing for banners as much as 20 units, and expecting profit about30%. Was there any differences in calculating in the selling price with CV CitraFajar with the calculation method according to Time and material pricing ? andby using this methods has the company received optimal benefi as the companypredicted. After calculating based on the data, the company obtained HPPRp.57.804 and selling price Rp.75.145 causing high price, while according tothe method of Time and materials pricing obtained per unit of HPP Rp.54.432and selling price for Rp.70.761 and causing a low price.