ANALISIS HARGA POKOK PRODUKSI DAN BIAYA KERUSAKAN BAHAN BAKU PADA UMKM KULINER CANAKUKI KITCHEN

Abstrak

This study calculates the cost of goods manufactured (COGM) of each menu item at Canakuki Kitchen, a fried chicken micro-enterprise in Kolaka Regency, assesses whether its single-item and bundle prices cover those costs, and examines how raw material spoilage affects the cost of each portion sold. A qualitative descriptive single case study was conducted using an owner questionnaire, follow-up interviews, observation, the 2026 menu, and the owner's cost and sales estimates. Costs were calculated with the full costing method, and the joint cost of whole chickens was allocated to each cut using the relative sales value method. Single chicken pieces are sold below their COGM, with losses of IDR239 to IDR679 per piece, while bundles remain profitable mainly because of rice and drink margins. The best-selling Renyah bundle, which carries the largest discount, earns only a 7.7 percent margin, and monthly profit from chicken-based menus is about 9.8 percent of their sales. Spoilage is never recorded, yet a 15 percent spoilage rate would already exceed the Renyah margin. The study recommends revising single-piece and Renyah prices and keeping daily records of thawed, sold and leftover chicken.

Kata kunci

• Selling Price
• cost of goods manufactured
• culinary MSME
• food waste
• joint cost