Analysis of Determining The Cost of Goods Produced in Determining The Selling Price of Msmes Cita Sport: English

Insani Zulfa; Darmo H. Suwiryo; Gatot Wahyu Nugroho

doi:10.54471/muhasabatuna.v5i2.2502

Authors

Insani Zulfa Program Studi Akuntansi Fakultas Ekonomi, Universitas Muhammadiyah Sukabumi, Jl. R. Syamsudin, S.H. No. 50, Jawa Barat 43113
Darmo H. Suwiryo Program Studi Akuntansi Fakultas Ekonomi, Universitas Muhammadiyah Sukabumi, Jl. R. Syamsudin, S.H. No. 50, Jawa Barat 43113
Gatot Wahyu Nugroho Program Studi Akuntansi Fakultas Ekonomi, Universitas Muhammadiyah Sukabumi, Jl. R. Syamsudin, S.H. No. 50, Jawa Barat 43113

DOI:

https://doi.org/10.54471/muhasabatuna.v5i2.2502

Keywords:

Cost of Goods Produced, Micro, Small and Medium EnteIDRrises (MSMEs), Selling price

Abstract

The main problem faced by MSME entrepreneurs is the determination of selling prices related to the cost of goods produced, this is the main problem in this study. With the aim of identifying and finding solutions in knowing the calculation of cost of goods produced, selling prices and cost of goods produced based on orders in determining selling prices at Cita Sport MSMEs. The method used in this study uses the company method and the job order costing method. The result of this study is that the calculation of cost of goods produced still uses a simple method that is changed to the job order costing method.

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