Jp. Rizal St. Poblacion, Sta. Maria, Bulacan Senior High School Department

ACLC COLLEGE OF STA. MARIA, INC.
JP. RIZAL ST. POBLACION, STA. MARIA, BULACAN

SENIOR HIGH SCHOOL DEPARTMENT
FACTORS THAT AFFECT THE SELLING PRICE
OF 4 KIDS BAKERY
A SENIOR HIGH SCHOOL RESEARCH PAPEPAPE

FACULTY OF SENIOR HIGH SCHOOL
OF ACLC COLLEGE OF STA. MARIA
IN PARTIAL FULFILLMENT OF THE REQUIREMENTS
OF THE SUBJECT INQUIRIES, INVESTIGATION AND IMMERSION

Submitted by:
Paloma A. Dalangin
Submitted to:
Ms. Aiza D. Rapsing
March 2021
Abstract
Title : Factors that Affect the Selling Price of 4 Kids Bakery
Researchers : Paloma A. Dalangin

Degree working for :
Name of Institution :
Adviser : Mrs. Aiza D. Rapsing

ABSTRACT
The development of Micro, Small, and Medium Enterprises (MSMEs) in various
countries including Indonesia is rising rapidly. The tightness of competition in the business
world requires companies to improve efficiency in calculating production costs because it is the
base for determining sales price.This case study employs qualitative method. CV Kansa Bakery,
producer of steamed sponge cake was studied. Miles and Huberman's technique was utilized
for data analysis, the three stages were data reduction, data display, and conclusion. The
research was conducted by comparing full-costing and cost-plus pricing methods.Calculation
shows that full-costing method gives different results compared to the when compared to the
existing method used by Kansa Bakery. This resulted from the fact that Kansa did not apply
proper accounting method in classifying and charging factory overhead to their product. This
affects selling price determination and profit generation.

Pramandiri, H. A., Praptapa, A., & Herwiyanti, E. (2017). Using Cost Accounting as the Basis for
Selling Price Determination: the Case for Kansa Bakery. Jurnal Akuntansi, 11(1), 32-49.
CHAPTER II
REVIEW OF RELATED LITERATURES AND STUDIES

According to Hannah Björk and Lina Forsberg (2015), the effects of globalization have led to
more intense international competition when competitors originate from different parts of the
world. Because of the use of new information technology, transparency has increased and made
it possible for customers to compare products and prices between suppliers and prices in
different markets and also buy cross-border. It gives pressure to the company so pricing will be
their advantage.
It is well known that the price significantly impacts business performance since it determines
both production cost recovery and business profit. In a market economy, the success of
agribusinesses largely depends on how reasonable prices for their products are. However, the
current sluggish pricing process at agribusinesses argues the lack of effective methodological and
theoretical support for decision-making in the field of pricing policy, which oftens leads to
material miscalculations when pricing, and consequently to significant losses ( Kateryna Rechka,
2018 )
Bakery business is very crucial to Goans as people of Goa buys bakery products on daily
basis and bakeryitems are loved by all the people. They are becoming prominent day by day.
Bakery products are very tasty,soft and also easy to digest. Nowadays people have become very
busy in their lives and they have literallyno time to make breakfast and hence they have to
depend on bread and other bakery items. In manyoccasions like in parties there is a need to serve
a number of people foods, and bakery products are a mustto be served. Whether it is any
occasion or anyone’s birthday it is incomplete without cake and bakeryproducts. Now a day’s
people are coming up with new ideas of making bakery products. These businesseshave created
lot of employment opportunities to the local people. Besides directly employing people
bystarting up the business, bakeries have also opened indirect employment opportunities mainly
those who outsource the products in retail stores. (Trupti Shankar Raut, 2018)Raut, T. S. A
STUDY OF BAKERY BUSINESSES IN THE STATE OF GOA
This study describes the application of sensitivity analysis when determining the influence of
wage growth on profitability of products made by a bakery in the Czech Republic. Sensitivity
analysis of the profit was conducted for three best-selling products of the bakery: the loaf of
bread, the roll and the bun using cost calculation of the products together with information about
their sales and purchase prices of inputs in the production process in 2009 – 2017. The results of
the study show that wage growth was not the factor with the greatest impact on profitability of
any of the three products. The most significant factors linked with the three products were their
selling prices and flour purchase prices. Furthermore, it was proved that wage growth did not
threaten any of the analyzed products in terms of their profitability.(Jakub Dyntar, Dana
Strachotová,2018) Dyntar, J., & Strachotová, D. (2018). Does the pressure on increasing wages
threaten the profitability of Czech bakery?. ACC Journal.

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ACLC COLLEGE OF STA. MARIA, INC.

JP. RIZAL ST. POBLACION, STA. MARIA, BULACAN

FACTORS THAT AFFECT THE SELLING PRICE

A SENIOR HIGH SCHOOL RESEARCH PAPEPAPE

IN PARTIAL FULFILLMENT OF THE REQUIREMENTS

OF THE SUBJECT INQUIRIES, INVESTIGATION AND IMMERSION

Ms. Aiza D. Rapsing

Title : Factors that Affect the Selling Price of 4 Kids Bakery

Researchers : Paloma A. Dalangin

Degree working for :

Adviser : Mrs. Aiza D. Rapsing

The development of Micro, Small, and Medium Enterprises (MSMEs) in various

research was conducted by comparing full-costing and cost-plus pricing methods.Calculation

affects selling price determination and profit generation.

REVIEW OF RELATED LITERATURES AND STUDIES

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