INTEGRATING COST-PLUS AND MARKET-BASED PRICING STRATEGIES TO SUSTAIN GROSS MARGIN: A CASE STUDY OF AN INDONESIAN PRECAST CONCRETE MANUFACTURER

(Studi Kasus Pada PT. Bogor Persada Indonesia)

Authors

  • Putri Nabila Sulistiana Universitas Bina Sarana Informatika
  • Luluk Adinda Safitri Universitas Bina Sarana Informatika
  • Chintya Srirejeki Nababan Universitas Bina Sarana Informatika
  • Laeliatus Sofia Universitas Bina Sarana Informatika
  • Ninuk Riesmiyantiningtias Universitas Bina Sarana Informatika

DOI:

https://doi.org/10.36563/jamanta.v5i1.1659

Keywords:

Cost-Plus Pricing, Market-Based Pricing, Gross Profit Margin, Precast Concrete Industry, Pricing Strategy

Abstract

Background: Determining an effective selling price is crucial for corporate profitability and market competitiveness. Cost-Plus Pricing is widely used due to its simplicity, yet its practical capability to yield optimal financial performance remains debated. Research Gap: Prior literature shows contradictory evidence on Cost-Plus Pricing—some studies indicate it underestimates market rates, while others show overestimation—creating uncertainty about its effectiveness in sustaining competitive pricing and optimal gross margins. Objective: This study analyzes the implementation of Cost-Plus Pricing at PT. Bogor Persada Indonesia and evaluates its effectiveness in generating competitive selling prices while sustaining gross margins. Method & Data: Using a qualitative descriptive design, primary qualitative and quantitative data (2021–2023) were collected via online interviews and financial documentation. The primary product sample evaluated was the Heavy Duty (HD) Cover U-Ditch measuring 30 × 60 cm. Analytical Technique: Data were analyzed using the single-department process costing method and Gross Profit Margin (GPM) financial ratio analysis. Findings: Applying Cost-Plus Pricing with a 50% markup yielded a price of Rp 62,409, which is considerably below the company's price list (Rp 114,254) and market rate (Rp 109,500). Consequently, the firm adopts a hybrid strategy using Cost-Plus Pricing as an internal negotiation floor and market-based pricing for its official price list. This dual strategy sustained an average GPM of 58% (2021–2023), significantly outperforming the 30% industry benchmark. Implications: Practically, manufacturing firms should not rely on Cost-Plus Pricing in isolation; integrating cost floor boundaries with market-oriented pricing is vital to balance market competitiveness and long-term profitability. 

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Published

2025-09-03 — Updated on 2026-08-11

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Vol. 5 No. 1 (2025)

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INTEGRATING COST-PLUS AND MARKET-BASED PRICING STRATEGIES TO SUSTAIN GROSS MARGIN: A CASE STUDY OF AN INDONESIAN PRECAST CONCRETE MANUFACTURER: (Studi Kasus Pada PT. Bogor Persada Indonesia). (2026). Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung, 5(1), 46-66. https://doi.org/10.36563/jamanta.v5i1.1659 (Original work published 2025)