An Analysis of the Determination of the Selling Price of the Product to the Processed Products Coffee Sanggabuana Kampung Coffee Ecotourism based in Mekarbuana Village, Tegalwaru District, Karawang Regency

Abstract

This study aims to analyze the process of determining the selling price of products for processed Sanggabuana Coffee products with the trademark KOSA Coffee. The manufacture of this processed product is a product diversification of coffee products which will be carried out by the PKK BUMDes Buana Mekar, Mekar Buana Village, Tegalwaru Karawang District. This research determines the selling price. The method of determination is using the plus pricing method based on the costs used in the production process. The results of this study obtained the result that the selling price for coffee pudding was obtained for the selling price of coffee pudding products at a price of 37,000 IDR and the cake price is 34,000 IDR. This calculation is carried out simply so that it can be applied simply so that it is not a burden to do the calculations in determining the selling price. This value also includes an estimated expected profit of 25% of the initial selling price. One of the ways to anticipate an increase in production costs is the increase in raw material costs such as eggs, flour and market sugar, the market for which is always changing. Of the 25% operating profit, this can be anticipated, but if this business actor wants the same profit value, he must also increase the selling price of his product in accordance with the percentage increase in the price of production costs, in this case, namely the price of raw materials.