The decision to give or determine the selling price of the company products areoften very complicated and very difficult to decide. Determination of sale priceis often fatal in the company financial problems, thereby determining the sellingprice will be needed in the calculation of the company, because bhal aims tomake decision in obtaining maximum profit in the company. Through ScientificWriting, the writer wanted to know the selling price calculation KnowSumedang, with the methods used are Cost Plus pricing method with the fullcosting approach. Scientific Writing From the results it can be concluded thatthe company PD. Kelana Jaya have been using the method of calculation of FullCosting in the selling price, and profit generated company has achieved optimaladvantage in comparison with the calculations performed by the author usingCost Plus Pricing Full Costing approach.