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Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the economy by creating jobs and fostering local economic growth. However, MSMEs, especially in the culinary sector, often face challenges in managing finances, including accurately calculating the Cost of Goods Manufactured (COGM). COGM, which includes raw materials, labor, and overhead costs, is essential for setting appropriate prices and maintaining profitability. Miscalculations can lead to inaccurate pricing, impacting competitiveness and profit margins. This study analyzes COGM calculations at U&Mie, a culinary MSME known for its chili oil chicken noodles, to understand its pricing strategy. Findings from this research and prior studies by Harefa and Purwanto reveal that the full-costing method provides consistent results, highlighting the need for comprehensive COGM calculations to avoid overlooking variables that could affect pricing. This study aims to offer guidance for MSMEs in managing production costs and setting prices effectively, enhancing their market competitiveness.

Artha Sanggraha Shell Gas Station Business Unit its main activity is to distribute or sell fuel oil to the general public, especially for fueling people's or private vehicles. To find out how much knowledge the work environment and job training on employee performance. This study uses quantitative research methods using saturated sampling techniques to determine the effect between the three independent and dependent variables using descriptive methods in derived research data. Then research variables such as validity test, reliability test, normality test and classical assumptions are carried out. In testing the description of this data, researchers manage to find out the description or condition of the respondents who were sampled in this study. t value count 4.503> t table 2.00758, significant 0.00 <0.05 accepted. the value of t count 4,298> t table 310,883 significant 0.00 <0.05, accepted. all alpha Rhitung 0.05> Rtabel 0.2732 valid. the value of F count 310,883 F < table 3.18, significance 0.00 <0.05 valid. that work environment variables and job training together affect employee performance.