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Amir, Aminah Dina
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Economics, Econometrics & Finance

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ANALISIS PENENTUAN HARGA POKOK PENJUALAN PADA RUMAH MAKAN MANGATTA EMPANG POMALAA Amir, Aminah Dina; Chairunnas, Arnadi; Ilham, Surianto
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2335

Abstract

This research aims to analyze the determination of Cost of Goods Sold (COGS) at Mangatta Empang Pomalaa Restaurant. In a climate of intense business competition, especially among Micro, Small, and Medium Enterprises (MSMEs), the accurate determination of selling prices is a crucial factor for business sustainability and profitability. A common problem faced by business actors is the accuracy of cost calculation underlying product selling price determination. Although a restaurant operationally involves food preparation processes, in the context of this research, Mangatta Empang Restaurant is viewed as a trading entity, focusing on the acquisition and sale of ready-to-serve dishes. Accurate COGS calculation is essential not only as a basis for setting competitive and profitable selling prices but also as a benchmark for operational efficiency and a support for strategic business decision-making. Therefore, this research is expected to provide an in-depth understanding of the COGS calculation methods applied at Mangatta Empang Pomalaa Restaurant and their implications for product selling price determination. Keywords: Cost of Goods Sold; Restaurant; Trading Business; Selling Price.
Co-Authors Arnadi Chairunnas Ilham, Surianto