ANALISIS PENENTUAN HARGA POKOK PENJUALAN PADA RUMAH MAKAN MANGATTA EMPANG POMALAA

Abstract

This research aims to analyze the determination of Cost of Goods Sold (COGS) at Mangatta Empang Pomalaa Restaurant. In a climate of intense business competition, especially among Micro, Small, and Medium Enterprises (MSMEs), the accurate determination of selling prices is a crucial factor for business sustainability and profitability. A common problem faced by business actors is the accuracy of cost calculation underlying product selling price determination. Although a restaurant operationally involves food preparation processes, in the context of this research, Mangatta Empang Restaurant is viewed as a trading entity, focusing on the acquisition and sale of ready-to-serve dishes. Accurate COGS calculation is essential not only as a basis for setting competitive and profitable selling prices but also as a benchmark for operational efficiency and a support for strategic business decision-making. Therefore, this research is expected to provide an in-depth understanding of the COGS calculation methods applied at Mangatta Empang Pomalaa Restaurant and their implications for product selling price determination.

Keywords: Cost of Goods Sold; Restaurant; Trading Business; Selling Price.