T This study aims to analyze the factors affecting product pricing, namely increases in raw material prices, limited availability of raw materials, raw material usage control, and labor performance, as well as to analyze the product pricing method applied at pt jaya makmur furnindo. this research employed a descriptive method with a qualitative approach. data were collected through observation, interviews, and documentation. the results indicate that increases in raw material prices and limited availability of raw materials affect production costs, which in turn influence product pricing. effective control over raw material usage is necessary to minimize waste and ensure that production costs remain consistent with the established estimates. in addition, inadequate labor performance may increase production costs due to delays in completing production activities and the need for additional workers. pt jaya makmur furnindo uses an estimation form as the basis for determining product prices by considering raw material costs, direct labor costs, and manufacturing overhead costs. based on the calculation results, the full costing method produces a higher cost of goods manufactured than the variable costing method because it includes both fixed and variable manufacturing overhead costs. therefore, the full costing method provides a more comprehensive basis for determining product costs as it reflects the overall production costs incurred.keywords: product pricing, cost of goods manufactured, estimation form, full costing, variable costing.