Analisis Perhitungan Harga Pokok Produksi “Mie Ayam Mas Bejo” Jl. Sawah Lebar, Kec. Ratu Agung, Kota Bengkulu, Bengkulu 38222

Abstract

Based on the results of research and analysis that has been conducted, it can be concluded that the calculation of the cost of goods manufactured (COGM) is an important aspect in the management of a chicken noodle business. From the calculation results, the total production cost for 1 year is Rp 911,771,000 for 92,600 portions, resulting in a COGS per portion of Rp 13,000 Raw material costs constitute the largest component in the production cost structure, so purchasing efficiency and control over material usage can influence a reduction in COGS. Accurate COGS calculations accurate COGS calculation provides benefits for business operators in setting competitive selling prices, planning profits, and evaluating production process efficiency. Therefore, understanding and applying COGS calculation is essential for culinary SMEs, particularly chicken noodle businesses, to enhance competitiveness and business sustainability