Analysis of Calculation of Cost of Goods Production Based on Orders to Determine Selling Prices for Micro, Small and Medium Enterprises

Abstract

This research aims to explore and analyze the determination of the Cost of Goods Ordered in the Micro, Small, and Medium Enterprises of Depot Aulia Putri in Makassar City. The study sample includes data and information related to the cost of goods of the Small, and Medium Enterprises in the year 2022. Data collection methods involve interviews with business owners, documentation, and observation. Data analysis is conducted using a qualitative descriptive approach. The analysis process begins with the collection of cost data and other supporting information, interviews with business owners to understand the fundamental elements in the method of determining the cost of goods, and the processing of interview results and administrative data. The method of determining the cost of goods ordered is evaluated using the full costing method, and the results are explained in detail. This research also aims to describe the method of determining the cost of goods ordered in Small, and Medium Enterprises and draw conclusions from the analyzed data. With a focus on Depot Aulia Putri in Makassar, this study is expected to provide better insights into the process of determining the cost of goods ordered in Small, and Medium Enterprises and contribute to the understanding of business practices at the micro and medium levels.