Authors :
Mediaty; Asri Usman; Enny Yuliarti; Yusfi Tsabita Nanda Yusuf; A. Mutia Lukman
Volume/Issue :
Volume 8 - 2023, Issue 6 - June
Google Scholar :
https://bit.ly/3TmGbDi
Scribd :
https://tinyurl.com/24vvhkk2
DOI :
https://doi.org/10.5281/zenodo.8081602
Abstract :
Setting the selling price in Micro, Small and
Medium Enterprises (MSMEs) is very important because
it will affect the profits that will be obtained by MSMEs.
MSMEs must be able to correctly calculate production
costs, including raw material costs, labour costs,
overhead costs, and other costs associated with
production. This article aims to present what methods
are used in determining the selling price of products by
MSMEs in Indonesia through a systematic review of
existing literature. There are three main aspects
discussed in this article, namely: 1) product selling price;
2) product selling price in MSMEs; 3) product selling
price determination in MSMEs. Specific inclusion
criteria were used to identify and test the literature. This
article provides insights through systematic analysis and
synthesis. This article found three methods used by
researchers in MSMEs in Indonesia when determining
product selling prices, namely cost-plus pricing, mark up
pricing and time driven activity based costing. Where the
average MSME in Indonesia still uses the selling price
method set by the manufacturer.
Keywords :
Selling Price Product, MSMEs, Indonesia, Systematic Literature Review.
Setting the selling price in Micro, Small and
Medium Enterprises (MSMEs) is very important because
it will affect the profits that will be obtained by MSMEs.
MSMEs must be able to correctly calculate production
costs, including raw material costs, labour costs,
overhead costs, and other costs associated with
production. This article aims to present what methods
are used in determining the selling price of products by
MSMEs in Indonesia through a systematic review of
existing literature. There are three main aspects
discussed in this article, namely: 1) product selling price;
2) product selling price in MSMEs; 3) product selling
price determination in MSMEs. Specific inclusion
criteria were used to identify and test the literature. This
article provides insights through systematic analysis and
synthesis. This article found three methods used by
researchers in MSMEs in Indonesia when determining
product selling prices, namely cost-plus pricing, mark up
pricing and time driven activity based costing. Where the
average MSME in Indonesia still uses the selling price
method set by the manufacturer.
Keywords :
Selling Price Product, MSMEs, Indonesia, Systematic Literature Review.
