Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal International Journal of Management and Business
Mariana Rika Nahak
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analysis of the Determination of the Cost of Goods Sold at PT. Spirit Jaya Snack & Coffee Mariana Rika Nahak; Elly Lestari; Setyaningrum, Fitria
International Journal of Management and Business Vol. 3 No. 1 (2026): January
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to analyze the determination of the cost of goods sold at PT. Spirit Jaya Snack and Coffee. This research uses a qualitative method. The data used was an interview with the owner of PT. Spirit Jaya Snack and Coffee. The data analysis method used is descriptive with the cost of goods sold. The results of the analysis prove that the cost of goods sold in one production at PT. Spirit Jaya Snack and Coffee amounted to IDR 2,192,500 with the determination of the selling price of cassava chips per package of 100 grams at a price of IDR 13,000, with a profit of one production of IDR 1,707,500. The cost of goods sold plays an important role in determining the amount of expenses and expenses incurred to produce items or services of a business entity, as well as to determine the accurate selling price of the product.
Co-Authors Elly Lestari Setyaningrum, Fitria