Analisis Perhitungan Harga Pokok Produksi Dalam Penentuan Harga Jual Makanan Pada Umkm Rm Nasi Kapau Pak Nin

The cost of goods produced refers to the expenses incurred by a company, both directly and indirectly, during the production process to prepare goods and services for sale. This cost is calculated before determining the selling price. This study aims to understand the calculation of the cost of goods produced, its impact on the selling price, and how it influences the profit of RM Nasi Kapau Pak Nin. This research is descriptive and qualitative. Data is collected through interviews, documentation, observation, and literature study. The analysis technique involves a cost-based analysis to calculate all costs incurred from the processing of raw materials to the finished product ready for sale. The results revealed that RM Nasi Kapau Pak Nin's calculation of the Cost of Goods Manufactured (COGS) is based on estimates of raw materials, direct labor, and indirect labor only, without including factory overhead costs such as electricity and water. When determining the selling price, RM Nasi Kapau Pak Nin considers the desired profit to ensure the company's progress. The average impact of COGS on profits is relatively low, with the café-style building able to generate a net profit for the owner in the range of 22.25%–30%.