Calculation Of Production Cost Price At The Suka-Suka Bakpao Sme In Tarakan City(Case Study of Tarakan Layer Cake SMEs)
Keywords:
Production Cost, Profit Margin, SMEsAbstract
HPP is the basis for business actors in determining the appropriate selling price for consumers. This study aims to provide guidance to Bakpao Suka Suka MSMEs in calculating production costs comprehensively. The approach used in analyzing the data is a quantitative descriptive method, with a focus on the preparation ofinclude the main ingredients for making bakpao, complementary ingredients, direct labor costs, and operational overhead costs. Based on the total COGS calculation of IDR 99,595, it can be seen that the production cost per piece of bakpao is IDR 3,320. The results of the study underline the importance of applying the COGS method for MSMEs in determining competitive selling prices in the market. With a proper understanding of the production cost structure, Bakpao Suka Suka SME can set optimal pricing strategies, increase profit margins, and take more targeted business steps
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