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Analysis of Cost of Goods Manufactured Calculation in Menu Pricing at SatSet Coffee in Makassar

2025-05-28
Published
69-84
Pages
OPEN
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AA
Asrar Abukair
Faculty of Economics and Business, Muhammadiyah University of Makassar
WR
Wa Ode Rayyani
Faculty of Economics and Business, Muhammadiyah University of Makassar
Abstract

Purpose: This study aims to analyze the calculation of Cost of Goods Manufactured (COGM) using the Full Costing method and evaluate its application as a basis for menu pricing at SatSet Coffee, an independent MSME-scale coffee shop in Makassar.
Methodology: This study employed a descriptive quantitative case study approach. Data were collected through interviews, observation, and documentation of internal cost records, then analyzed using the Miles, Huberman, and Saldaña model with triangulation for validation.
Results: SatSet Coffee calculates costs before setting menu prices but has not fully applied the Full Costing method. Raw materials remain the dominant cost component, while labor and overhead costs have not been allocated to each product. Pricing combines cost-based and market approaches, resulting in selling prices of IDR 15,000–17,000 per cup and approximately 30% net profit.
Conclusions: The cost of goods manufactured calculation at SatSet Coffee has not fully implemented the Full Costing method, causing pricing decisions to rely more on market conditions than comprehensive cost information.
Limitations: This study is limited to a single case without complete quantitative recalculation, and the research period is relatively short.
Contribution: This study bridges cost accounting and market-based pricing practices by providing practical recommendations for integrating Full Costing into MSME accounting systems.

Coffee Shop Cost of Goods Manufactured (COGM) Full Costing Method Menu Pricing MSMEs
How to Cite
Abukair, A., & Rayyani, W. O. . (2025). Analysis of Cost of Goods Manufactured Calculation in Menu Pricing at SatSet Coffee in Makassar. Jurnal Teknika Dan Informatika, 5(1), 69-84. https://doi.org/10.52909/jti.v5i1.381
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How to Cite

Abukair, A., & Rayyani, W. O. . (2025). Analysis of Cost of Goods Manufactured Calculation in Menu Pricing at SatSet Coffee in Makassar. Jurnal Teknika Dan Informatika, 5(1), 69-84. https://doi.org/10.52909/jti.v5i1.381
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