Analysis of Special Order Product Pricing Using a Relevant Cost Approach

This study aims to examine, analyze, and describe the determination of selling prices for special orders using the relevant cost approach and the cost-plus pricing method at "Puna Jaya" Tempeh Factory in Poso Regency. This research is a descriptive analytical study. The relevant cost analysis shows that the production cost for special-order tempeh is lower than regular production. The cost-plus pricing analysis indicates that the selling price of large special-order tempeh is 11.68% lower, while small special-order tempeh is 21.43% lower compared to regular production prices. Although the price of special-order tempeh is lower, it maintains profitability levels of 30.85% for large tempeh and 20.57% for small tempeh, consistent with regular production. This analysis is expected to contribute to "Puna Jaya" Tempeh Factory in enhancing its competitive advantage over other tempeh producers in Poso Regency.