<![CDATA[The Ayam Penyet Sambel Pelakor MSME is a manufacturing business operating in the food processing industry. This MSME offers a regional specialty dish—ayam penyet kremes—served with various regional sambal varieties. The business was founded in 2025 and is located in the Karawang area. This study aims to determine the production cost calculation for the Ayam Penyet Sambel Pelakor business by applying the full costing method. This method is used to calculate all costs incurred during the production process, including raw material costs, direct labor costs, and factory overhead costs. The research data was collected using qualitative methods, including interviews with the business owner, observations of production activities, and documentation related to production costs. The results of the study indicate that the business’s current method does not account for all cost elements, particularly equipment usage costs, resulting in a lower cost of goods sold (COGS). The full costing method is more appropriate because it comprehensively calculates all production costs, thereby enabling more accurate pricing.]]>
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