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All Journal Jurnal Ekonomi Manajemen dan Sekretari
Mawar Indah Juita Hutagalung
Universitas Negeri Medan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Tinjauan Literatur: Analisis Harga Pokok Produksi pada Penetapan Harga Jual Produk Grace Stela Zane Simamora; Johs Charlos Hutabalian; Mawar Indah Juita Hutagalung; Khairani Alawiyah Matondang
Jurnal Ekonomi Manajemen dan Sekretari Vol. 9 No. 3 (2024): DESEMBER 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemensri.v9i3.3429

Abstract

This study examines the significance of analyzing the Cost of Goods Sold (COGS) in determining product selling prices, particularly for Micro, Small, and Medium Enterprises (MSMEs). It evaluates the differences among full costing, variable costing, and traditional calculation methods in determining COGS and their respective impacts on selling prices. The objective is to offer recommendations to MSMEs for enhancing the accuracy of COGS calculations and improving competitiveness. The findings indicate that the full costing method yields more precise results and accounts for all production cost components, despite being more complex than other approaches. Consequently, training and simple technological solutions are essential to support MSMEs in adopting this method.
Co-Authors Grace Stela Zane Simamora Johs Charlos Hutabalian Khairani Alawiyah Matondang