Price Calculation Research Articles

Assistance in Calculating Cost of Goods Sold (HPP) at UMKM Penyetan Hot Nyot in Dadirejo Village, Pekalongan

Small and medium-sized enterprises (SMEs) in Dadirejo Village, Pekalongan, will receive support and training on financial reporting. Financial records are expected to provide knowledge of accounting, in particular calculating the price of sales items and using them in accordance with the Financial Accounting Standards. All of these communal devotions are held in one place, namely in the Hot Nyot dining room, on May 23, 2024. The implementation of this activity is in the form of accompanying and training the price calculation of goods of sale (HPP) for the seller of the dining house. Surveys (for planning), implementation (for interviews and observations), and evaluation are the processes used. The result of this community service activity is that the UMKM supporter of the Hot Nyot Dining Shop needs an accompaniment to record the financial reports. It is important to improve their knowledge and skills in accounting, especially the calculation of sales commodity prices (HPPs) in accordance with the Financial Accounting Standards, as well as teaching them online marketing strategies. The evaluation results showed a significant improvement in the ability to determine appropriate selling prices and use information technology to increase market share. Thus, this addition is expected to help UMKM achieve optimal profitability and sustainability.

Research on Impact of Equity Costs and Environmental Costs on Supply-Side Classified Water Pricing

The classified water pricing system is an effective measure for promoting the rational utilization of water resources under market mechanisms. Studying the water prices of three different types of water sources, including reservoir water, river water, and wastewater treatment plant effluent, is the basis for promoting the use of reclaimed water. However, there remains a spectrum of viewpoints on how to establish a pricing mechanism for reclaimed water at present. This study primarily focuses on the multi-level quality-separated water supply system in Yiwu City, China. It analyzes the limitations of the current water pricing formation mechanism and the externality of integrating reclaimed water into the unified allocation of multiple water sources. Based on the principles of full-cost water pricing and externality theory, a supply-side classified water pricing permit cost and pricing calculation model, covering the entire process of the social water cycle, is proposed. It focuses on the analysis of the impact of equity costs and environmental costs on supply-side classified water pricing. The Shapley value method is used for the technology of cost allocation among stakeholders to reasonably distribute the calculated water pricing of reclaimed water. The price of reclaimed water varies depending on the user type, with residential users paying 2.93 CNY/t, industrial users 4.00 CNY/t, and government allocations at 8.52 CNY/t. Compared with the classified water prices of various stakeholders on the user side of reservoir water, reclaimed water has a significant price advantage. This research demonstrates that the supply-side classified water pricing model, which includes a permit cost and pricing calculation framework, can encourage the supply of higher-quality water at corresponding higher prices, while also providing the internalization of external costs. Furthermore, the Shapley value method of cost allocation can realize the fair burden of stakeholders on the calculated water price and maintain the competitive advantage of reclaimed water prices.

Study on Changes in Comprehensive Land Prices for Expropriation Zones Based on Land Use Changes

Comprehensive land prices for expropriation zones can effectively alleviate many conflicts in China’s land expropriation practices. This contributes to achieving sustainable development goals such as “SDG-10: Reduced Inequalities” and “ SDG-11: Sustainable Cities and Communities”. The reasonable delineation of expropriation zones and scientific calculation of zone prices have become crucial. This study used the Cangzhou urban area in Hebei Province, China, as a case study. By integrating the CA–Markov model, multiple linear regression model, coupling coordination degree model, relative development degree model, and GIS spatial analysis techniques, the study deeply analyzed the spatiotemporal coupling relationship between land use and comprehensive land prices for expropriation zones from 2009 to 2021. Furthermore, it simulated and forecasted the changes in land use, expropriation zones, and zone prices in 2027. The study yielded the following conclusions: (1) The changes in land use reflected land economic value, land resource condition and land location condition shifts, which formed an interactive feedback mechanism with the comprehensive land price for land expropriation zones. (2) Land use impacted zone distribution through the spatial distribution characteristics of construction land, with recent development zones in the central urban area primarily extending east and southeast due to planning and policies related to land use for construction. (3) The coupling coordination and relative developmental degree between land use degree and zone price gradually develop in a good direction. A linear relationship is observed among land economic value, land resource condition, and land location condition concerning the zone price. Based on this, the predicted adjustment ranges for zone prices from high to low in 2027 will be 2.6400 to 2.7210, 2.1900 to 2.2537, and 1.8300 to 1.9306 million CNY/hectare. This study provides a new method for studying comprehensive land prices for expropriation zones, supporting decision making.

THE ANALYSIS OF TAX DISPUTE RESOLUTION OF TRANSFER PRICING CALCULATION

Determining transfer prices is one of the legal methods in the field of taxation that can be used to obtain the most optimal profits for multinational companies by trying to get the lowest tax rates. The Indonesian government has regulated methods that can be used to calculate transfer prices between related entities. However, the transfer price calculation is still often a dispute between the Directorate General of Taxes (DGT) and Taxpayers (TP), the resolution of which takes a very long time and is mostly won by the Taxpayer. This is a burden for taxpayers and also for the government and can affect the business and investment climate. Based on this, the implementation of tax dispute resolution outside of court (non-litigation) or Alternative Dispute Resolution (ADR) can be considered, providing consultation services when taxpayers prepare transfer price documents, as soon as possible the DGT reviews the TP Doc that has been prepared and submitted by the taxpayer and regulate the criteria and procedures for selecting data / comparison companies in more detail.

The Study Peculiarities of Market Valuation of Wheeled Vehicles in Operation

The article critically examines the common practice of wheeled vehicles valuation and substantiates complex forensic approaches and methods for determining their market value. Specific aspects of using a comparative approach to the valuation of wheeled vehicles are discussed, and the procedure for the calculation is substantiated.Basic framework of vehicles average price calculation reviewed in the article can be used in the set of forensic vehicle commodity examination methods, which are now under development.

A New Framework for Food Catering Price Determination

This article aims to propose a reasonable quantitative (mathematical) expressions for the price calculation of food-manufacturing products. Little research has been conducted on the validity of food product pricing; thus we have identified a need for a thorough, systematic investigation in this area. The suggested three methods are also applicable for developing the artificial intelligence system to solve raw food material (resources) quantity management and other inventory issues in collaboration with the food suppliers. We consider the option of an appropriate pricing strategy in the profit-making catering and other food production firms to be a relevant scientific issue, which we have have addressed and proposed solutions for in this article. By analyzing different scientific assumptions and attitudes, informed quantitative decisions were made. We also developed and described quantitative expressions for determining the price of food products using mathematical formulas. Also, we found that a simple three-digit rule, based on logic and proportional modeling of actions, as the main instrument is the most effective approach for formulating these pricing models. Original and innovative mathematical methods for the price accounting of food production have been created and explained. We have also explained how each of the three suggested methods works, along with their advantages and disadvantages in certain situations. Using these recommended methods of pricing will allow food companies to achieve more appropriate commercial results and to make less expenditure for decisions regarding the pricing of food products. In the article, we explained how to calculate the prices of food and catering companies using simple math. The application of any of the three mentioned techniques regarding existing circumstance will enable food production companies to ensure a straightforward yet accurate determination of the product price that aligns with the current situation.

Robust wind power capacity planning under fuel price uncertainty using conic duality theory and piecewise McCormick relaxation

Increasing the proportion of renewable energy sources (RESs) in power generation is crucial due to fossil fuel depletion and rising environmental pollution. In this regard, identifying the most lucrative sites and sizes for installing wind farms, as one of the fastest-growing types of RESs, is imperative. This paper presents a robust profit-oriented wind power capacity planning (WPCP) considering long- and short-term uncertainty. The model forms a two-stage min-max-min hierarchical structure. The first stage minimizes the investment cost plus maximum regret, while the second stage maximizes the profit under the worst-case uncertainty realization. Unlike the existing approaches where uncertainty in fossil fuel prices is neglected, we model fuel price uncertainty using both polyhedral and ellipsoidal uncertainty sets. In this respect, the third level is formulated as a bi-level program, with the upper level being the profit maximization and the lower level being the locational marginal price (LMP) calculation. In the case of the ellipsoidal set, the conic duality theory is employed to dualize the lower level. The piecewise McCormick relaxation (PMR) technique linearizes the bilinear terms. The nested column-and-constraint generation (NCCG) technique solves the formulated problem. A clarifying case study is employed to demonstrate the efficacy of the proposed model.

The Shadow Prices of Voluntary Caregiving: Using Well-Being Panel Data to Estimate the Cost of Informal Care

Abstract This article uses the well-being valuation (WV) approach to estimate and monetize the well-being impacts of informal care provision on caregivers. Using nationally representative longitudinal data from the UK, the British Household Panel Survey, we address two challenging methodological issues related to the economic valuation of informal care: (i) the anticipatory nature of informal care; and (ii) the sensitivity of income estimates used in valuation. We address the anticipatory issue by focusing on well-being impacts associated with caring for a relative who had recently suffered a serious accident. We use the fixed effects filtered (FEF) estimator to estimate a “time-invariant income” coefficient free from individual fixed effects bias, which helps to partially improve the quality of the income estimate as an alternative to using instrumental variables. This estimate is used in the calculation of shadow prices of informal care. Our estimates suggest that, focusing on the first year of unanticipated care provision, those experiencing the well-being losses from providing unanticipated informal care would be willing to pay approximately £13,167 on average to avoid it.

Analysis and Calculation of Marginal Electricity Price of Nodes with Network Loss from the Perspective of Intelligent Robot Considering Digital Signal Processing Technology

Analysis and Calculation of Marginal Electricity Price of Nodes with Network Loss from the Perspective of Intelligent Robot Considering Digital Signal Processing Technology

Optimization of Wood Waste through the Design of Multifunctional Clocks Using KANO and QFD Methods to Increase the Economic Revenue of CV. PIRANTI

One of the companies engaged in the teak wood furniture industry and interior design of the room is CV. PIRANTI. The problem found by researchers is the occurrence of the accumulation of waste of wood which becomes fuel for wood oven, causing environmental pollution. As such, to minimize wood- waste accumulation—a scenario in which the accumulation of timber waste in December 2018, January 2019, and February 2019 totaled 177 kg—the author will waste the wood into clocks that have value that can also add economic income for the company. The KANO and QFD methods are used in this study. This research is aimed at: 1) Product design planning using waste wood; 2) Product design planning using the Kano and QFD methods; and 3) Knowing the increase in income of CV. Tools by utilizing waste wood. The result of this research is 1) can process the waste of wood using the method KANO, 2) can know the level of satisfaction and the interests of customers using QFD method, 3) and can know the advantages of wood waste treatment when used Multifunction Wood. In processing QFD data, obtained 2 types of product design. Got a price calculation with a price margin of 25% for the product, where the price ranged from 52 000 rupiah to 65 000 rupiah per product with a profit of 13 000 rupiahs for product A, and product B with prices ranging from 46 000 rupiah to 57 500 rupiah with a profit of 11 500 rupiah per product.

Cost-Effectiveness of Zanubrutinib Versus Bendamustine and Rituximab in Patients With Untreated Chronic Lymphocytic Leukemia

Zanubrutinib, a potent and specific irreversible Bruton's tyrosine kinase inhibitor, has proven to be effective in untreated chronic lymphocytic leukemia (CLL), whether used alone or in combination with other therapies. Here, we compared the cost-effectiveness of zanubrutinib with bendamustine-rituximab (R-bendamustine) to determine its effectiveness as the first-line treatment for Chinese patients with untreated CLL. The evaluation utilized a partitioned survival model, constructed using TreeAge Pro 2011 software, incorporating data from SEQUOIA trial (NCT03336333). Transition probabilities were estimated from the reported survival probabilities in trials using parametric survival modeling. In this analysis, the quality-adjusted life years (QALYs), incremental cost-effectiveness ratio, and lifetime cost were calculated from the Chinese health care system perspective. Sensitivity analyses, including 1-way analysis and probabilistic sensitivity analysis, were carried out to explore the uncertainty of the modeling results. Additionally, several scenario analyses, including different zanubrutinib price calculation and 20-year time horizon, were evaluated. The findings revealed that zanubrutinib had an incremental cost-effectiveness ratio of $58,258.18 per additional QALYs gained compared with bendamustine-rituximab, with zanubrutinib being cost-effective only if its price was reduced by more than 30%. Research indicated that zanubrutinib achieved at least a 3.70% probability of cost-effectiveness at the threshold of $38,223.34/QALY. One-way sensitivity analysis revealed that the results were sensitive to the utility of progressed disease. The study highlighted the importance of considering the cost-effectiveness of zanubrutinib at its current price point for patients with untreated CLL in China, emphasizing the need for further assessment and potential pricing adjustments to enhance its economic viability in clinical practice.

Analysis of the Cost of Footplate Foundation Work in the Construction of the Exit Gate and Cafeteria of Delta Surya Hospital, Sidoarjo District, Sidoarjo Regency

Cost is the main factor in a stage of a construction project that concerns the provision of funds that must be prepared by the project owner. Cost budgets have a crucial role in project implementation so they need to be taken into account to achieve efficiency and effectiveness in project implementation. In the cost analysis, a calculation of the unit price of wages, labor, materials and technical details of the work in detail has been determined for the planning of the total cost. The implementation of the construction of the Exit Gate and Cafeteria of Delta Surya Hospital is divided into several works, starting from preparatory work to finishing. Among these types of work, one of them is footplate foundation work which is further divided into sub-work or job description, namely excavation work, formwork work, ironing work, and casting work. Every work in a project requires cost planning or a Cost Budget Plan (RAB) with high precision to determine the amount of funds that must be provided in the work of a project to avoid losses for the parties involved. The discussion of this article will focus on cost analysis in the preparation of RAB which contains details of the cost of materials or materials, labor, equipment and overhead costs and a recapitulation of all costs for footplate foundation work by PT. Muliif Teknika Utama as a contractor from the description of the activity from the beginning to the end.

Pemanfaatan Beras Merah dan Pisang Cavendish dalam Pembuatan Flakes Sebagai Isian Minuman Instan

This study aims to develop flakes made from brown rice and cavendish bananas as instant drink fillings, with the aim of finding out: 1) the results of sensory tests of brown rice flakes and cavendish bananas as instant drink fillings which include color, shape, aroma, taste, texture, and preference level; 2) the nutritional content of brown rice flakes and cavendish bananas which include carbohydrates, fiber, vitamin B6, and proximate test include water and ash; and 3) the selling price of brown rice flakes and cavendish bananas as an instant drink filling of 25 grams/package. The research method used was experimental, with sensory quality assessment by 5 trained and 25 semi-trained panelists. Data analysis uses Anava Tunggal (one way anava). Nutritional content tests in the form of carbohydrates, fiber, vitamin B6 and proximate tests including water and ash were carried out by laboratory tests. Calculation of the selling price of 25 grams/package using conventional methods. The results of the study show that: 1) the criteria for the best product flakes formula with a ratio of 100:60 produced a reddish-brown color, neat round shape, typical banana aroma, sweet taste, crispy texture and liked by the panelists; 2) the nutritional content per 100 grams of brown rice flakes and cavendish bananas has a total carbohydrate content of 71.06%, fiber 3.11, vitamin B6 2.66, moisture content 0.12% and ash content 0.11%; and 3) the selling price of flakes is known to be Rp. 7,290 per package weighing 25 grams.

Economic Model to Determine the Lowest Price Limit of Fixed Price Contracts in Software Engineering

Competition forces software producers to offer their goods and services at the lowest costs in practice (49, p. 3), (4, p. 2). In this case, software errors can lead to additional processing costs which has to be covered by the software producers themselves (20). To compensate this, software manufacturers often have the option to cross-subsidize low-priced offer prices with offers billed hourly, e.g. on the basis of service contracts. However, the relation of possibilities for cross-subsidization with the risk of software errors is not clearly predictable by the process model (52, p. 9). As this relation is defined by the process, the aim to reach cost-control and cost-transparency is strongly related to the aim of (process) improvement (51, p. 39). In order to facilitate software producers within the calculation of minimum prices, required to cover the costs, an economical prediction model will be presented in this paper. This model bases on a simulation experiment, consisting of multiple scenarios. The scenarios were derived by a variation of the risik probability and the possibility of cross-subsidization.

Study Relationship of Under Bid Price, Contract Termination, and Risk of Regional Loss

According to the Audit Reports of BPK Representative in West Sumatera Province with title “LHP on Compliance Audit of Regional Expenditures of West Sumatera Province for Fiscal Year of 2021”, and “LHP on Financial Statements Audit of West Sumatera Province for Fiscal Year of 2021” as well as the auction data from Electronic Procurement Portal (LPSE), it is known that there were 293 construction packages with tender procurement in West Sumatera Province during Fiscal Year of 2021. Of those 293 packages, there were 81 packages has caused public budget losses and potential budget losses with total amount of Rp1.935.987.094,02, lacks of revenue with total amount of Rp9.660.218.603,31, and there were 8 packages experienced contract termination. Of those 8 packages with contract termination, 5 packages were known to be under bid price or using bid price that was too low (less than 80% of the HPS Value). Termination of the contract has resulted in the work not being utilized for the community in a timely manner, the risk of quality degression of the abandoned work until the work is resumed, and the risk of public budget losses. This research was conducted by seeing and analyzing the bid price that is too low (under bid price) which has potential impact on contract termination and the risk of public budget losses as well as the relationship between bid price fixing issues and the causes of contract termination. This needs to be done so that the contract termination can be avoided and the results of construction works can be completed and utilized immediately. This study aims to find a causal relationship between under bid price issues and contract terminations and the risk of public budget losses through the causes that influence the occurrence of contract termination, starting from the determination of HPS and under bid price, the selection process, the preparation and the implementation of the works according to timeline. From this study, it can be concluded that under bid price has a lot of influences and is a trigger for contract termination which resulted in the risk of public budget losses. There needs to be a calculation of the real bid price by considering overhead expenses, potential increases in material and wage prices, other expenses, and unexpected expenses. In addition, the parties involved in the construction works should make a risk map in order to mitigate problems which occur during the contract implementation period. This research takes the study of water resources building construction projects. Thus, further research is still needed on the occurrence of contract termination in road and bridge construction projects.

What is fair? Proxy discrimination vs. demographic disparities in insurance pricing

Discrimination and fairness are major concerns in algorithmic models. This is particularly true in insurance, where protected policyholder attributes are not allowed to be used for insurance pricing. Simply disregarding protected policyholder attributes is not an appropriate solution as this still allows for the possibility of inferring protected attributes from non-protected covariates, leading to the phenomenon of proxy discrimination. Although proxy discrimination is qualitatively different from the group fairness concepts discussed in the machine learning and actuarial literature, group fairness criteria have been proposed to control the impact of protected attributes on the calculation of insurance prices. The purpose of this paper is to discuss the relationship between direct and proxy discrimination in insurance and the most popular group fairness axioms. We provide a technical definition of proxy discrimination and derive incompatibility results, showing that avoiding proxy discrimination does not imply satisfying group fairness and vice versa. This shows that the two concepts are materially different. Furthermore, we discuss input data pre-processing and model post-processing methods that achieve group fairness in the sense of demographic parity. As these methods induce transformations that explicitly depend on policyholders' protected attributes, it becomes ambiguous whether direct and proxy discrimination is, in fact, avoided.

Research on households’ willingness to pay for the options of price calculation of household solid waste management services in Hanoi

This study used the contingent valuation method (CVM) to investigate and analyse the current status of household solid waste management and evaluate people’s consensus and willingness to pay (WTP) for household solid waste collection, transportation, and treatment services among urban, rural, and mountainous areas in Hanoi. It also utilised regression analysis to assess factors affecting people’s WTP. The study surveyed a sample size of 405 households. To ensure a basis for comparison among urban, rural, and mountainous areas, the study distributed and conducted an equal number of 135 surveys in each area through random sampling. The research results indicate that the average household solid waste in Hanoi is highest in urban areas at 1.27 kg/household/day, followed by rural areas at 1.21 kg/household/day, and mountainous areas at 1.067 kg/household/day. However, most household solid waste has not been classified at the source. Regarding WTP for household solid waste collection, transportation, and treatment services, the results show that 85% of urban households agreed to pay higher than the proposed price, with an average WTP of 1,136 VND/kg. In rural households, 47% agreed to pay 778.96 VND/kg, and 11% of mountainous households agreed to pay an average of 673.04 VND/kg. These insights can guide tailored waste management pricing strategies across diverse urban and rural settings.

Synergizing AI and Blockchain: Innovations in Decentralized Carbon Markets for Emission Reduction through Intelligent Carbon Credit Trading

This study aims to enhance the paradigm of decentralized carbon markets by proposing an innovative integration of artificial intelligence (AI) and blockchain technology for intelligent carbon credit trading with the goal of attaining sustainable emission reduction. Blockchain systems powered by artificial intelligence (AI) have the potential to boost the effectiveness of current systems and expedite the global implementation of emissions trading. Although still in its infancy, blockchain artificial intelligence (AI) presents a promising solution to some of the world's most pressing environmental issues. Environmental sustainability is greatly affected by artificial intelligence because of its decentralized computation architecture. The Artificial Intelligence and blockchain are outstanding direction for today’s environmental issues starting from carbon footprint emission to earth market unstable management, whereby the AI facilitates the best possible operational control of power systems and the blockchain offers decentralized trading platforms for the energy markets. The paper's theoretical framework, based on advanced mathematical models, serves as the foundation for this study, in which AI algorithms are methodically constructed to anticipate carbon emissions with unprecedented accuracy. Using sophisticated coding simulations and complicated mathematical formulas, the study boldly transitions into a realistic digital implementation that builds on this theoretical foundation. This complex experiment not only validates the theoretical ideas but also illustrates the complex relationship between blockchain and AI in the decentralized carbon market ecosystem. This experiment's mathematical basis is the creation of an integrated pricing model that seamlessly blends blockchain-based trading dynamics with AI-driven forecasts. The model incorporates a dynamic, self-adjusting system that responds to current market conditions, in addition to optimizing the pricing calculation of carbon credits. Complex market dynamics, player tactics, and the overall equilibrium of the carbon credit market are all modeled by mathematical simulations. The project goes deeper into building blockchain-based smart contracts, which enable safe and transparent transactions. The comprehensive mathematical results of the experiment shed light on the best way to price carbon credits while underscoring the disruptive potential of blockchain and artificial intelligence in terms of sustainable emission reduction strategies used in carbon markets. Major conclusions about the potential advantages of Blockchain AI for guaranteeing emissions reduction are drawn from the current study. Additionally, it presents a roadmap for future research in this area.

BPET: A Unified Blockchain-Based Framework for Peer-to-Peer Energy Trading

Recent years have witnessed a significant dispersion of renewable energy and the emergence of blockchain-enabled transactive energy systems. These systems facilitate direct energy trading among participants, cutting transmission losses, improving energy efficiency, and fostering renewable energy adoption. However, developing such a system is usually challenging and time-consuming due to the diversity of energy markets. The lack of a market-agnostic design hampers the widespread adoption of blockchain-based peer-to-peer energy trading globally. In this paper, we propose and develop a novel unified blockchain-based peer-to-peer energy trading framework, called BPET. This framework incorporates microservices and blockchain as the infrastructures and adopts a highly modular smart contract design so that developers can easily extend it by plugging in localized energy market rules and rapidly developing a customized blockchain-based peer-to-peer energy trading system. Additionally, we have developed the price formation mechanisms, e.g., the system marginal price calculation algorithm and the pool price calculation algorithm, to demonstrate the extensibility of the BPET framework. To validate the proposed solution, we have conducted a comprehensive case study using real trading data from the Alberta Electric System Operator. The experimental results confirm the system’s capability of processing energy trading transactions efficiently and effectively within the Alberta electricity wholesale market.

Analisis Biaya Produksi Dan Harga Jual Dalam Menentukan Laba Bersih

Fashion is currently growing rapidly from year to year. Fashion in this world is very influential in its development of war, culture, politics, economic, social movements and many other supporters who take part in changing the existing fashion. Indi's Collection is a convection company which is the case study in this research. In determining the calculation of the cost of production, the Indi's Collection Convection still uses a very simple method and has not yet detailed all costs incurred in the production process. This study aims to find out the production cost calculations that have been carried out by the company in determining net profit on the Indi's Collection convection. selling price calculations that have been carried out by the company in determining Net Profit at Indi's Collection convection, calculating Production Costs using the Full Costing method, calculating Selling Prices using the Cost Pricing method – Plus, equal to find out whether there are differences in the calculation of Production Costs and Selling Prices based on company calculations using the full costing method and the cost-plus method in determining net profit on the Indi's Collection convection. The results of this study explain that the calculation of production costs carried out by Indi's Collection is still relatively simple without theoretical methods such as the cost accounting theory used in companies that produce a product. The selling price used is the market price of products of the same quality or can be calculated using the mark up method. The full costing method affects the cost of production produced in much more detail and is cheaper than the calculation obtained from the results of interviews with business owners. The use of Cost plus pricing in Indi's Collection can increase turnover and competitive prices by producing a much larger turnover at the previous selling price. At the selling price used, Indi's Collection is more relevant because the price used is the market price of similar products used in other convections. In the comparison of net income, Indi's Collection is considered to be inadequate in describing the cost of production and expenses contained in the income statement, so that the allocation of the translation in the financial statements is considered inappropriate. Keywords: Production Cost Analysis, Selling Price, Net Income