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Toko Kue Snack Enak is a business that produces and sells various types of cakes. Currently, the business owner calculates production costs manually when determining product selling prices; this process is time-consuming and prone to calculation errors. This research aims to design an application for calculating the Cost of Goods Manufactured (COGM) to assist the owner in calculating production costs and determining selling prices more quickly and accurately. The application was developed using Flutter for the user interface framework and Supabase for the database and user authentication services. The data processed includes product details, raw materials, labor, other costs, production volume, profit margins, and selling prices. The research resulted in an application capable of handling user logins, managing product data, calculating total production costs, determining the COGM per unit, and generating selling price recommendations based on specified profit margins. With this application, the COGM calculation process at Toko Kue Snack Enak becomes more practical and structured, while also reducing the likelihood of calculation errors.
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Nurhikmah et al. (2026) studied this question.
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