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Local fashion businesses require accurate production cost calculations to ensure appropriate and sustainable pricing decisions. Problems often faced by small businesses is determining selling prices without comprehensive calculation of the cost of production. This study aims to analyze the calculation of the cost of production as the basis for determining the selling price at Voraya Wear, a student-based local fashion business developed through the Student Creativity Program (PKM). The research used a descriptive quantitative approach with direct practice methods. Data were collected through observation, documentation, and financial records, then analyzed using the full costing method to calculate the cost of production and the cost-plus pricing method to determine the selling price. The results show that the total production cost was Rp1,831,064 for 24 units, resulting in a unit cost of Rp65,757 for shirts and Rp86,832 for pants. By applying a profit margin of 30–40%, the business generated total revenue of Rp2,520,000 and a net profit of Rp688,936. These findings indicate that accurate cost calculation supports rational pricing decisions and ensures business profitability and sustainability.

The purpose of this study is to determine and analyze the price main production Tempe Berkah Wasis Susanto per unit if calculated using the method full costing and difference price main production Tempe Berkah Wasis Susanto used so far with the full costing method. This type of research is a case study with the object of research Tempe Berkah Wasis Susanto business. Data collection was carried out through in-depth interviews and direct observation. Data analysis used qualitative descriptive analysis. The results of the study showed that the cost of production of Tempe Berkah Wasis Susanto per unit when calculated using the full costing method was Rp7,050 higher than the calculation results made by the business actor of Rp6,400. The cost of production using the full costing method was Rp47,516,250 higher than the calculation results used by the business actor of Rp43,050,000 with a difference of Rp4,466,250. The cost of production per unit using the full costing method was Rp7,050 higher than the calculation results made by the business actor of Rp6,400 with a difference of Rp650.

This study aims to analyze the business operations of LDR Café by examining the production, sales, and financial aspects. Given the increasingly competitive culinary industry, this study uses a field research methodology that includes observation, questionnaires, and documentation to collect primary and secondary data. The findings of the analysis indicate that non-financial factors, location, building materials, technology, and production processes are important things to consider. The marketing aspect also shows good potential with a significant increase in sales. In terms of finance, this business has been running along with the age of the project for seven years. The suggestions given include the development of more modern production technology, expansion of marketing distribution, and preparation of more detailed financial reports to monitor business performance. This study is expected to provide insight for culinary entrepreneurs in optimizing their businesses amidst tight competition.

The research mainly aims to achieve integration between the theory of constraints and the entrance to the cost of activity ABC to reduce unnecessary and unjustified costs in that complies, and this is done by deleting or canceling non-value-adding activities or merging them with other activities to help make the cost of products as low as possible and excellence over competitors. The research was applied in the Electronic Industries Company. Research reached a set of conclusions, the most important of which was that integration can be achieved between the theory of constraints and the entrance of ABC under the strategic approach to cost management, as both the theory of constraints and the entrance to costs based on activities represent alternative schemes for the model of building the productive structure of any institution. The ABC entrance It takes the information used in the theory of constraints and adds a monetary value to it and the causes of resource cost can be used to track the cost of resources on the activity that is a constraint and this cost can be divided by the causes of the cost of the activity.

The goals of this study is to assess the expenses associated with the production of goods at Mr. Lamadi's ronggo chicken noodle umkm located on Jl. Manunggal Amd, Patoman, Pangkemiri, Kec. Tulangan, Sidoarjo Regency. This study employs a descriptive qualitative approach, utilizing samples selected based on primary data. The outcome of this study reveal the production cost of goods on chicken noodles for chicken noodle toppings and pentol amounting to Rp. Rp. 9.500, for the retail price of Rp 14.500 then for chicken feet noodles of Rp. Rp. 8.000 for a retail price of Rp. 12.000 and for original chicken noodles Rp. 7,500 with a retail price of Rp. 11,500. In this analysis, there is a price distinction between the COGS calculation and the selling price of chicken noodles at the market price.

In this digital-based era, it is widespread in all circles to flock to become umkm actors from teenagers, adults and even parents. The growth of MSMEs in Indonesia continues to show a positive trend. The latest data from the Ministry of Cooperatives and SMEs notes that the number of MSMEs in 2024 will exceed 65 million units, with a very wide range of sectors, from culinary to digital technology. In this study, we will discuss in one MSME sector, namely in culinary, sometimes there are many MSMEs that only focus more on sales and income, for this reason, this study will discuss the analysis of the calculation of the cost of production in Es Dawet Idola MSMEs. This research uses a qualitative approach by conducting direct observations at the business location and in-depth interviews with business owners. The main objective of this research is to analyze the calculation of production costs of ice dawet idol so as to provide recommendations for the development of the business.  

This research aims to analyze the determination of the cost of production at the Akar coffe Shop to determine the optimal product selling price. In facing intense competition in the coffe industry, determining the right selling price is very important for business continuity. The research method used is mix method approach with production cost analysis, which includes raw material, labor and overhead costs. The findings of the study indicate There is a difference in the calculations according to the simple approach and full costing which affects the selling price.This research emphasizes the importance of accuracy in pricing to maintain a balance between costs and profitability.

This tofu factory industry has existed since 2000 and in general, the people who set up the tofu factory were originally a meatball seller who had lived in Batu Merah village for a long time. From the beggining, the tofu factory industry was established until now, the industry is still operating and has never done production cost classification, break even point calculations, profit planning calculations, and margin of safety precentage ratios. The purpose of this study was to determine the break-even point that must be achieved in the tofu factory business of Mr. Haji Rahim in Batu Merah Village, Sirimahu District, Ambon City. The results showed that the total cost of production in March 2024 was Rp. 33,400,000 consisting of a total fixed cost of Rp. 27,700,000 and a total variable cost of Rp. 5,700,000. By showing that the total sales of tofu during March 2024 were Rp. 39,200,000. The number of tofu sold during March was 1,120 units with a unit price of  Rp. 35,000 per unit.

The analysis of production costs using the full costing method at CV Cielofood Pratama in Bogor aims to set accurate selling prices through comprehensive production cost calculations. This study applied a descriptive case study approach, utilizing primary data from observations and interviews as well as secondary data. The analysis revealed a total monthly production cost of Rp 42,200,000, with a per-unit cost of Rp 15,461.54. These results demonstrate that the full costing method provides a complete overview of all production expenses, aiding management in decision-making related to pricing strategies and operational efficiency. The practical implication of this method can enhance the company's competitiveness in the market.

It is very important for companies to present financial reports in order to increase the relevance value of a company. Researchers conducted research on CV. Agung Jaya. This research aims to find out how to analyze the presentation of company financial reports in accordance with SAK ETAP in order to increase relevance value. This research uses quantitative descriptive. The data sources used were obtained through documentation and interviews.  The analysis techniques used are making reports on the cost of production, making profit and loss, making reports on changes in equity, financial position reports, cash flow reports and notes to financial reports. The results of this research are CV. Agung Jaya has not fully prepared financial reports in accordance with SAK ETAP. The recording carried out is not completely efficient and effective. This discrepancy is why researchers present financial reports in accordance with SAK ETAP consisting of profit and loss reports, capital changes reports, financial position reports, cash flow reports, and notes to financial reports. Having financial reports that comply with SAK ETAP can increase the relevance value, making it easier for users of financial reports to provide company information which will result in no wrong decision making.

This research was conducted at IKM Batik Rasya. The aim of this research is to find out how to calculate the production costs of abstract batik cloth at IKM Batik Rasya and to find out how to calculate the production costs of abstract batik cloth in accordance with the order system. This research uses descriptive research with a qualitative approach. The analysis carried out is calculating the current cost of production by determining the Job Order Costing method, then comparing the calculation rate for the cost of production with the previous method. This research data was obtained from observations, interviews and documentation with the owner of IKM Batik Rasya. The results of the research show that from calculations using the Job Order Costing method, when compared with the rates set by the IKM Batik Rasya, calculations using the Job Order Costing method provide calculation results for the basic production cost of job order costing of IDR 38,976,000.00 with a price per unit of IDR 194.880,00, while the total calculation for the IKM Batik Rasya cost of production is IDR 35.422.000,00 with a price per unit of IDR 177.110,00, so the difference in calculation between the two is IDR 3,554,000.00

It is important for companies to calculate production cost budgets in order to increase a company's profits. Researchers conducted research on CV. GTT Kediri by calculating the production cost budget. The researcher aims to find out how production cost budget analysis supports the effectiveness of controlling production costs to increase profits. In this research, researchers used quantitative descriptive research. The data sources used in this research are interviews and documentation as well as the analysis techniques used, namely calculating the production cost budget, calculating the effectiveness of production costs, calculating the cost of production, and comparing profit and loss report data from the company with research results. The result of this research is that by calculating the production cost budget, it proves that production costs can be said to be effective because the results are above 90%. Calculating the production cost budget is able to increase company profits, the company's net profit data for 2022 is IDR 767,264,000. then the net profit results from the research without using the 2023 production cost budget calculation were IDR 892,934,000 and the profit and loss results from research using the 2023 production cost budget calculation were IDR 901,705,000.  

The importance of calculating production costs to determine selling prices, especially for MSMEs today. In the current era of MSME bussiness environment, there are increasingly more competitors In marketing. For this reason, there is a need for method the cost of product orders. Determining this price effectively requires a good understanding of the cost order. In this research, the research method uses qualitative. The aim of the research is to find out the calculation of brownies production costs using the cost price method ordered by MSMEs iffa cookies in order to determine the selling price. The entity is still using the simple method, not yet using The order method. The results show that there is a difference regarding the production costs of MSME Iffa Cookies are IDR 260,975 and the production costs resulting from the researcher’s analysis of IDR 300,975. This also shows that using the cost order method is correct in determining the price for selling products.  

The limitations of traditional cost systems in capturing the complexity of operational activities lead to inaccuracies in cost allocation, which has an impact on the determination of cost of production and transfer prices between divisions. This study aims to evaluate the effectiveness of the Activity-Based Costing (ABC) method in improving the accuracy of cost information and examine the factors that affect its success. The method used is a literature study of major journals and supporting literature. The results of the study show that ABC is more accurate in allocating overhead costs based on relevant activities and cost drivers, and is able to reduce cost information distortion. The adoption of ABCs is influenced by cost structure, product diversification, and competitive intensity. However, successful implementation requires organizational readiness, managerial support, and an understanding of the operational context. These findings confirm the importance of implementing an adaptive cost system to support efficiency and transparency.

The research was conducted to solve the problem of determining the price of goods of production correctly based on the cost of raw materials, labor costs, and overhead costs on the CV xxx of previously priced traditional managers which resulted in sales sometimes felt too expensive and sometimes earned too small profits. Quantitative descriptive research is used to solve this problem to produce conclusions from data related to the determination of substantive prices based on the method of Job Order Costing. The main object of the CV xxx is a detailed note of the need in the manufacture of glass wardrobes and classic dress wardros. The data used in this research are primary data and skunder data, i.e., primary Data is the details of raw materials, raw material specifications, price per unit of raw material, labour cost, etc. Whereas data skunder is a discipline related to the methods of research that can help solve the question of determination of the price of the substance. Research shows results where based on the traditional management of CV xxx, there is a mistake in determining overhead costs. This confusion is detrimental to the company in getting too low profits. Comparison of previous management with the Job Order Costing method can find out where a particular variable should be in the overhead cost category in order to obtain the price of the production commodity that can determine the company's losses.    

Inflation in Central Kalimantan is a rise in the cost of products and services that occurs generally in all countries or regions. Inflation can have a major impact on Central Kalimantan's economic expansion. It seeks to look into how inflation and economic growth are related in Central Kalimantan from 2011-2021. Simple regression is used in this study. The inflation variable (X) has a positive regression coefficient (B) of 0.320 in the t-test, or partial significance test, with a significance threshold of 0.076 or greater than the 0.05 significance level. Inflasi variable greater than 0.556, or 55.5%, has a detrimental effect on economic expansion, and 100 percent less than 55.5% equals 44.5%. According to these findings, rising inflation will have an adverse effect on Central Kalimantan's economic growth from 2011 to 2021. In other words, economic growth will slow down when inflation increases.

Based on the aim of this research is to find out the comparison of full costing methods and variable costing in determining the cost of production for woven fabric business in Lembang Kolesawangan, Malimbong Balepe district, Tana Toraja Regency. This type of research uses quantitative descriptive data obtained through interviews, observation and documentation. Furthermore,analyzing the data by comparing the full costing  method dan variable costing. The results show the by calculating using the full method and variabel costing, where full costing obtains a higher value, namely Rp.2.671.000 because the full costing method takes into accound all the elements  of cosct, both fixed and variable. Compared to variabel costing, you only get a value of Rp,2.191.925 because variabel costing is only variable costs that are included in inventory and cost of good sold.

The aim of this research is to find out how the basic price of furniture production is determined and constrained by Islamic economics in Taman Rajo District. This type of research is descriptive qualitative with primary and secondary data types. The data collection technique in this research uses observation, interview and documentation techniques, while for data analysis the researcher uses domain, textonomic and componential analysis. The results of the research explain that determining the basic price of furniture production according to Islamic economics in Taman Rajo District is carried out using several methods, including furniture business actors in Taman Rajo District determining or calculating the cost of raw materials used to produce furniture products. Business actors calculate labor costs which are calculated based on the results of the products produced and business actors calculate overhead costs which are costs incurred apart from raw material costs and labor costs in the production process. Obstacles in determining the basic price of furniture production according to Islamic Economics in Taman Rajo District include limited business capital which has an impact on determining production prices because the supply of raw materials is less affordable due to limited business capital for furniture business owners. Apart from that, the obstacle in determining the cost of production is that the strategic market target has not been achieved because the marketing strategy implemented by the business owner has not been maximized so that determining the cost of production is still based on the number of customers who order furniture products.

The research aims to obtain results from the calculation of the cost of production and product selling prices from UD. Baroque. The data studied were from the results of company transactions and interviews with company owners.The method applied by the reviewers is descriptive qualitative using interviews and documentation.Based on this study, it states that the calculation of the cost price and selling price of UD. Barokah does not calculate the entire factory overhead expense, but the prices given by large companies have met the profit expected by UD. Barokah at a price of Rp. 700-800/Kg.

Cost of goods manufactured (COGM) is an important component of making a product, because knowing the COGM of a product can be used as a reference to determine the profit margin of a product. Without knowing the COGM of a product, we will be confused in determining the selling price. The COGM calculation is very influential for the sale of a product whether the product is experiencing a profit or loss. This study aims to determine the COGM calculations that have been carried out by MSMEs are in accordance with COGM accounting calculations or are still only limited to manual calculations. In addition, the main objective of this study is to design an accounting system for determining COGM in the Tempe Chips Industry in determining the cost of production and to apply a variable costing method to determine the cost of goods manufactured in SMEs so that the correct cost of production can be presented. The results of this study indicate that based on Cost of goods manufactured calculations carried out by MSME actors it is still very low so it is necessary to revamp the HPP calculations in accordance with accounting standards. Based on the evaluation of the old system, the author wishes to offer a new system, namely the Information System for Determining the Cost of Production of Tempe Chips SMEs which is expected to be an alternative in solving problems that are being faced by business owners. This new system makes it easy for users related to the process of recording data into the database, so that related parties can easily operate.