Published: 2025-10-01

Strategi Penentuan Harga Produk Pemeriksaan Penanda Kanker Kolorektal di Laboratorium Medis Swasta Nusa Dua Bali

DOI: 10.35870/emt.v9i4.4730

Anugrah Akbar Pambudi, Erliany Syaodih, Kahar Mulyani
  • Anugrah Akbar Pambudi: Universitas Adhirajasa Reswara Sanjaya
  • Erliany Syaodih: Universitas Adhirajasa Reswara Sanjaya
  • Kahar Mulyani: Universitas Adhirajasa Reswara Sanjaya

Abstract

Product pricing strategy can have an impact on company profits. The purpose of this study is to explore the right strategy in determining the price of colorectal cancer marker examination products at the Nusa Dua Bali Private Medical Laboratory. The analysis of this study with a qualitative approach uses data triangulation with direct observation, interviews, and data analysis from the Nusa Dua Bali private laboratory. The strategy for determining the price of colorectal cancer marker examination products in private medical laboratories with company calculations has differences with accounting methods, namely full costing and variable costing. The advantage of this study is the relevance of the topic studied with the laboratory management situation in the strategy for determining selling prices after knowing several methods used in determining the cost of products.

Keywords

Cost Of Goods Manufactured ; Full Costing ; Variable Costing

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This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 9 No. 4 (2025)

  • Section: Articles

  • Published: October 1, 2025

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