Articles
Published 2026-10-23
Keywords
- Cost of goods sold,
- Micro,
- small,
- and medium enterprises,
- Selling price
- Profit margin,
- Culinary business,
- Cost accounting ...More
How to Cite
Analysis of the Cost of Goods Sold (COGS) for Warung Cahaya. (2026). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(11). https://journal.cib.institute/index.php/musytari/article/view/5651
Abstract
Micro, small, and medium enterprises (MSMEs) are central to the Indonesian economy, yet many owners set selling prices without systematically calculating production costs. This study analyzes the cost of goods sold (COGS) of smashed fried chicken with rice (nasi ayam penyet), the best-selling product of Warung Cahaya, a culinary MSME in Medan, North Sumatra. A descriptive quantitative case study was conducted using an interview with the owner, field observations, and documentation. Costs were classified into direct material, direct labor, and overhead, summed, and divided by monthly sales volume to obtain the COGS per portion, which was then compared with the selling price to determine profit and profit margin. Monthly production of 600 portions incurred total costs of approximately Rp6,600,000, consisting of direct materials of Rp4,655,000, direct labor of Rp0 (the owner and her husband perform all work without wages), and overhead of Rp1,945,000. The COGS was Rp11,000 per portion against a selling price of Rp13,000, yielding a profit of Rp2,000 per portion and a profit margin of 15.38%. Because the margin is thin, increases in ingredient or gas prices could quickly erode profit. The study recommends routine cost recording and periodic cost control as the basis for pricing decisions.References
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