Evaluation of the Cost Based Price Strategy in Determining the Selling Price at PT. Cipta Karya Buana in Responding to the Vat Increase Policy After Law No.7 of 2021
Evaluasi Strategi Cost Based Price Dalam Menetapkan Harga Jual Pada PT. Cipta Karya Buana Dalam Merespon Kebijakan Kenaikan PPN Pasca UU NO.7 Tahun 2021
DOI:
https://doi.org/10.21070/ups.11032Keywords:
Evaluation, Selling Price Determination Strategy, Cost Based PriceAbstract
This research aims to evaluate and analyze the effectiveness of the Cost Based Price strategy at PT.Cipta Karya Buana in setting the selling price of its products and responding to the VAT increase policy. This evaluation research uses a quantitative descriptive approach to analyze and present data systematically. The evaluation results show that the Cost Based Price strategy is appropriate to use but is still not optimal in its implementation because this strategy only produces small profits so it is less effective in the sustainability of the PT company. Cipta Karya Buana. In the results of this research, further improvements are recommended to improve the process of implementing the Cost Based Price strategy taken because shoes are a type of item that has a market reaction that is not influenced by price when consumers already have value for the product .
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