Analisis Perhitungan Harga Pokok Produksi Dalam Menentukan Harga Jual Telur Ayam Pada Umkm Layers DNRD Gowa Di Kabupaten Gowa

This study aims to analyze the cost of goods produced in Layers DNRD Gowa Micro, Small, and Medium Enterprises (MSMEs) in Gowa Regency. The research variable is the production cost of goods. The object of the research is the production costs from July to December 2023 at UMKM Layers DNRD Gowa. Data collection was carried out by conducting observations, documentation, and interviews. Data analysis was carried out using the full-costing method and the cost-plus pricing method. The results of the study are the calculation of the cost of goods produced by UMKM Layers DNRD Gowa using the full costing method of IDR 1,458.21 and based on the cost plus pricing method of IDR 1,604.03. If rounded up, the product selling price is IDR 1,605 per egg, and it makes a profit of IDR 145.82 per chicken egg sold.