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Submitted
16 December 2025
Accepted
30 April 2026
Published
30 April 2026
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Abstract

This study aims to analyze the calculation of the cost of goods manufactured and the calculation of the selling price at UD. Luqman Bintang Jaya. The research method is descriptive qualitative, using a case study. The data used are primary (interviews with the company owner, the head of production, and production employees) and secondary (archive documents of COGS calculations). The results show that the company's calculation of the cost of goods manufactured is lower than that calculated using the job order costing method, by a difference of Rp2,633/pair. The cost of goods manufactured calculated using the company's method is Rp11,850/pair, while the cost calculated using the job order costing method is Rp14,483/pair. This is because the company has not included detailed factory overhead costs. The selling price determined by the company is lower than the price determined by the manufacturer, by a difference of Rp3,650/pair. The company's selling price is Rp16,250/pair, while the price determined using the manufacturer's method is Rp19,900/pair. Setting a high selling price makes the product less competitive, while a too low selling price results in losses.

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