ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI (HPP) PADA USAHA MIE AYAM CAK TO

AbstractMicro, small, and medium enterprises in the culinary sectorrequire accurate calculations of production costs so that selling pricedetermination can provide sustainable profits. This study aims to analthe calculation of production costs and selling price determination atthe Cak To Chicken Noodles MSME. The research method used is aquantitative method with a case study approach, using primary dataobtained through interviews and documentation, as well as secondarydata from literature studies. The results of the study indicate that thetotal production cost in one production process is IDR 802,945 to produce140 portions of chicken noodles, with a production cost of IDR 5,735 perportion. The selling price set at IDR 8,000 per portion generates a profitof IDR 2,265 per portion with a profit margin of 28.31 percent. Themonthly profit and loss report shows a net profit of IDR 4,755,584. Theseresults indicate that the selling price determination at the Cak ToChicken Noodles MSME has been able to cover all production costs andprovide a reasonable profit for business sustainability.Keywords: Cost of Goods Sold, UMKM, Production Cost, IncomeStatement