摘要:To generate an efficient profit, selling price is a factor influencing. In ScientificWriting, the author tries to compare the selling price calculation by the companywith cost plus pricing method with a full costing approach. In undergoing thestudy, the authors do library research and field studies as a method of datacollection. After calculation using either method, cost plus pricing with a fullcosting approach and calculations by the company, the selling price set by thecompany amounted to USD 2 200,. and selling prices according to the methodof cost plus pricing with a full costing approach amounted to USD 2 350,. thismeans that there are comparisons to Rp 150,. where by using the method of costplus pricing with a full costing approach, greater selling price. So the grossprofit or net income received is greater than the gross and net profit calculatedaccording to the compan.