<![CDATA[General Background: The food and beverage sector continues to require systematic cost management to support appropriate pricing decisions among micro and small businesses. Specific Background: Luxie Cafe, a microbusiness in Sidoarjo, has not formally recorded production costs, resulting in selling prices being determined based on the owner's estimates. Knowledge Gap: Previous studies have widely applied full costing and cost plus pricing to culinary businesses, while their application to micro-scale cafes in rural areas with limited formal cost records remains limited. Aims: This study calculates the cost of production for three selected Luxie Cafe products using the full costing approach, determines recommended prices using cost plus pricing, and examines differences between actual and recommended prices. Results: Using a descriptive qualitative case study with production cost data from January to May 2026 collected through interviews, observations, and documentation, the study finds unit costs of Rp14,500 for Katsu Set, Rp17,500 for Snack Platter A, and Rp6,500 for Juice. R Novelty: The study combines full costing and cost plus pricing in a micro-scale rural cafe context. Implications: The findings support formal cost recording and gradual price adjustment to maintain profit margins and business sustainability. Key Findings Highlights Raw materials constitute the largest component of unit production costs. The three observed products have actual prices below their calculated recommendations. Juice records the largest percentage gap at 13.75%. Keywords : Cost Of Goods Sold, Full Costing, Cost Plus Pricing, Selling Price, MSMEs]]>
