MSMEs PRODUCT SELLING PRICING STRATEGY TO INCREASE PROFITS USING THE COST PLUS PRICING APPROACH

MSMEs PRODUCT SELLING PRICING STRATEGY TO INCREASE PROFITS USING THE COST PLUS PRICING APPROACH

Cost-Plus Pricing; Accounting; MSMEs; Profit Margin

This research aims to examine and implement a strategy for determining the cost of production using cost plus pricing. The basic assumption of this research is that there are several MSMEs that still use conventional methods in determining the cost of production. The implication is that MSMEs have the potential to lose profits because the prices set are still far from actual profits. The research method uses descriptive qualitative with a literature review approach. The model applied in this research is the cost-plus pricing method for MSMEs which can not only increase potential profits but can also be used to promote products at discounted prices. Research results show that there is an increase in profits of 640% when MSMEs apply the cost-plus pricing method. Apart from that, at certain moments, MSMEs can provide discounts of up to 20% without losing profits. The limitation of this research lies in the small scale of the object. Thus, this research cannot be generalized to apply to different objects. However, this research provides recommendations for further research with larger objects, so that the differences can be seen.

Anissa Tifanny Pratista1, Rudi Santoso2

https://jurnal.stie-aas.ac.id/index.php/IJEBAR

2024-06-13

PERI IRAWAN

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