Penerapan Akuntansi Manajemen Dalam Pengendalian Biaya Bahan Baku Untuk Mendukung Penetapan Harga Pada Umkm Kuliner Di Kawasan Universitas Negeri Medan

This study aims to analyze the application of management accounting in controlling raw material costs and setting selling prices at culinary MSMEs in the Medan State University area, with Zikri Burger as the primary subject of the study. This study employs a descriptive qualitative approach using the case study method. Data were collected through interviews with business owners and available documentation, then analyzed through the stages of data reduction, data presentation, and drawing conclusions. Data validity was strengthened through triangulation of sources and methods. The results indicate that management accounting has been implemented in a basic manner through the recording of income and expenses, the calculation of costs per product, inventory monitoring, and the use of cost information in pricing. However, cost recording has not been carried out in detail, and equipment depreciation has not been factored into production costs. At a selling price of Rp12,000 per burger and estimated variable costs of Rp6,500 per unit, the contribution margin is Rp5,500 per burger, with a break-even point of approximately 4 burgers per day. A sensitivity analysis shows that an increase in variable costs without a change in the selling price will reduce the contribution margin and estimated operating profit. On the other hand, the owner maintains the quality of ingredients and the selling price while considering consumer purchasing power and the sustainability of purchases. This study shows that management accounting has played a practical role in cost control and pricing; however, improvements in cost recording and analysis are still needed so that business decisions can be supported by more comprehensive and measurable information.