Analysis of the Determination of the Cost of Goods Sold at PT. Spirit Jaya Snack & Coffee

Mariana Rika Nahak; Elly Lestari; Fitria Setyaningrum

Authors

Mariana Rika Nahak Management, Faculty of Economics, University of Tribhuwana Tunggadewi, Malang, Indonesia
Elly Lestari Management, Faculty of Economics, University of Tribhuwana Tunggadewi, Malang, Indonesia
Fitria Setyaningrum Management, Faculty of Economics, University of Tribhuwana Tunggadewi, Malang, Indonesia

Keywords:

Analysis, Determination, Cost of Goods Sold, Snack and Coffee

Abstract

The purpose of this study is to analyze the determination of the cost of goods sold at PT. Spirit Jaya Snack and Coffee. This research uses a qualitative method. The data used was an interview with the owner of PT. Spirit Jaya Snack and Coffee. The data analysis method used is descriptive with the cost of goods sold. The results of the analysis prove that the cost of goods sold in one production at PT. Spirit Jaya Snack and Coffee amounted to IDR 2,192,500 with the determination of the selling price of cassava chips per package of 100 grams at a price of IDR 13,000, with a profit of one production of IDR 1,707,500. The cost of goods sold plays an important role in determining the amount of expenses and expenses incurred to produce items or services of a business entity, as well as to determine the accurate selling price of the product.

References

Authored Book

Dopson, L. R., & Hayes, D. K. (2019). Food and beverage cost control. John Wiley & Sons.

Dissertation from a Database

Indra, I. (2019). Analisis Penentuan Harga Pokok Penjualan Pada Perusahaan Kecap Ud Hasil Bumi Sumenep (Doctoral dissertation, Universitas Wiraraja).

Nurain, N. (2023). Penentuan Harga Pokok Penjualan Buah Salak dan Dampaknya Pada Penghasilan Petani Salak di Desa Massewae Kabupaten Pinrang Perspektif Akuntansi Syariah (Doctoral dissertation, IAIN Parepare).

Journal articles

Candrika, D., & Alam, I. A. (2023). Analysis Of The Application Of The Full Costing Method In Calculating The Cost Of Goods Produced (Cogs) Caftan For Determining Selling Prices:(Case Study On Caftan Production At Viahijab Store). International Journal Of Education, Social Studies, And Management (IJESSM), 3(3), 106-116.

Lestari, E. (2018) Analisis Kinerja Keuangan Berbasis Rasio Pada Perusahaan Bachri Darmo Kota Malang (Studi Kasus Perusahaan Bachri Darmo Kota Malang/Area Malang). Optima, 2(2), 7-13.

Olayinka, A. A. (2022). Financial statement analysis as a tool for investment decisions and assessment of companies’ performance. International Journal of Financial, Accounting, and Management, 4(1), 49-66.

Ridwan, R., Yeung, S. M. C., & Trissetianto, A. C. (2023). Activity Based Costing (ABC) System on the Calculation of Cost of Goods Sold (COGS). Greenation International Journal of Economics and Accounting, 1(4), 585-596.

Setyaningrum, F. (2019). Strategi Laporan Keuangan Pada Usaha Mikro Kecil Dan Menengah. Optima, 2(2), 14-23.

Zulfa, I., Suwiryo, D. H., & Nugroho, G. W. (2023). Analysis of Determining The Cost of Goods Produced in Determining The Selling Price of Msmes Cita Sport: English. Muhasabatuna: Jurnal Akuntansi Syariah, 5(2), 185-194.

Proceedings

Dewi, P. E. D. M., Devi, S., & Masdiantini, P. R. (2021, November). Analysis of Cost of Sold and Production Costs on Company Profit. In 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021) (pp. 388-391). Atlantis Press.