<![CDATA[Purpose: This study analyzes the Cost of Goods Manufactured (COGM) of two Sama Kopi products using Full Costing, determines selling prices using Cost Plus Pricing, and evaluates profitability using Net Profit Margin (NPM). Research Methodology: This descriptive quantitative case study was conducted at Sama Kopi, a mobile coffee micro-enterprise in Bandar Lampung. Data were collected through observation, interviews, and documentation from March to June 2026, focusing on Sama Strong and Americano. Results: The full costing method yields a higher COGM per cup for both products compared to the enterprise's existing simplified method (a difference of IDR 351 per cup), as it incorporates fixed overhead costs such as depreciation and rent that were previously omitted. Based on cost-plus pricing, the calculated selling price for Sama Strong (IDR 12,679) exceeds the enterprise's current price (IDR 12,000), indicating a risk of underpricing, while the calculated price for Americano (IDR 8,144) is lower than the current price (IDR 10,000), indicating a risk of overpricing. The NPM calculated using Full Costing (11.53%) is more conservative than the enterprise's existing NPM (17.29%), as it reflects the recognition of all relevant costs. Conclusions: Full costing gives a more accurate COGM basis than the enterprise's simplified approach by including all fixed and variable costs. Combined with cost-plus pricing, it reveals previously hidden underpricing and overpricing risks, yielding a more realistic profitability assessment. Limitations: This study is limited to one mobile coffee microenterprise, two products, and one month of data. Equipment depreciation was estimated using the straight-line method due to the absence of systematic depreciation record. Contributions: This study contributes to cost accounting by integrating Full Costing, Cost Plus Pricing, and NPM analysis. Practically, it provides a costing and pricing benchmark for Sama Kopi and similar micro coffee enterprises]]>
