Analysis of Calculation of Cost of Goods Production: Study of the Danesh Crepes Business in Majene Regency

Abstract

This research aims to determine and analyze the calculation of the Cost of Goods Production (CGP) at Danesh Crepes Micro, Small and Medium Enterprises (MSMEs) in Majene Regency in 2022. Data collection was carried out using the Observation, Interview and Documentation method. Data analysis in this research is qualitative descriptive using steps according to Milles & Huberman, namely, data reduction, data presentation, and drawing conclusions. The results of this research show that the cost of production for the Danesh crepes business is IDR 5,833, while the selling price set by the company is IDR 7,000 for one flavor topping, IDR 8,000 for two flavors, IDR 10,000 for using three flavor toppings. Looking at the comparison between the cost of production and the selling price is appropriate for the business owner to make a profit because for each product sale per unit the company makes a profit of IDR 1,167, IDR 2,167 and IDR 4,167.