The study entitled analysis of cost of goods manufactured in the determination of the sale price of the product On Bingke Khatulistiwa Pontianak. This event will be based on writing by the large number of business practices on Micro, small, and medium Enterprises (UMKM) who have not yet applied the accounting theory in the process of operation, the related cost of goods production and the determination of sale price of the product. The determination of the proper production rates can be relevant in determining the reference sale price so businessmen can do a projection of the reception of profit from the proceeds. The results of research is an attempt of Bingke Khatulistiwa Pontianak has not made the report cost of goods production as well as in setting the selling price of products based on the purchasing power of consumers and the market price. Â Keywords: Accounting, Cost of Goods Manufactured, Full Costing, Absorption Cost.
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