Abstract:Culinary MSMEs with perishable products face challenges in managing production costs due to the presence of unsold products, which are often not included in determining the Cost of Goods Sold (COGS). This study aims to analyze…
nalyze the application of the full costing method by integrating Expected Spoilage Cost into the COGS calculation at Siomay Kang Dani MSME and evaluate its impact on business profitability. The study used a descriptive quantitative approach with a single case study method. Data were obtained through interviews, direct observation, and documentation related to production costs and the number of unsold products. The results show that the conventional COGS of Rp7,665 per portion increased to Rp8,975 per portion after incorporating the Expected Spoilage Cost of Rp591,240 per month. The integration of spoilage costs results in a more realistic cost calculation because it considers losses due to leftover products. A sensitivity analysis also shows that increasing spoilage levels leads to an increase in COGS and a decrease in profit margins. This study suggests that the application of a modified COGS can help MSMEs set selling prices and manage profitability more accurately
Abstract:Abstract: Technological progress and development is increasingly rapid and rapid and cannot be avoided in life. Every innovation is created to bring positive benefits to human life. Ritz Cafe Kisaran is a well-known restaurant…
aurant and has been established for a long time in Asahan district, but this restaurant does not yet have a computerized raw material inventory management system. The aim of this research is to create a non-perishable food inventory management system using the Supply Chain Management model so that the operational function of raw material inventory management in restaurants becomes more effective, efficient and structured. The research method used in this research is a descriptive method with a qualitative approach and uses data analysis and uses a Supply Chain Management model including planning, procurement, production, warehouse management, order delivery and order returns. The result of this research is a web-based non-perishable food inventory management system that can manage raw material inventory, minimize the occurrence of ordering errors, raw material stock information can be processed automatically, as well as all existing processes in a The restaurant will be well integrated and useful in anticipating errors and losses for Ritz Cafe Kisaran.
Keywords: inventory; non perishable food; supply chain management; xampp
Abstrak: Kemajuan dan perkembangan teknologi semakin cepat dan pesat serta tidak dapat dihindari dalam kehidupan. Setiap inovasi diciptakan untuk membawa manfaat positif bagi kehidupan manusia. Ritz Cafe Kisaran merupakan salah satu restoran terkenal dan sudah lama berdiri di kabupaten Asahan namun restoran ini belum mempunyai sistem pengelolaan persediaan bahan baku yang terkomputerisasi. Tujuan pada penelitian ini yaitu untuk membuat suatu sistem pengelolaan persediaan bahan baku yang tidak mudah rusak (non perishable food) dengan menggunakan model Supply Chain Management agar fungsi operasional pengelolaan persediaan bahan baku di restoran menjadi lebih efektif, efesien dan terstruktur. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan kualitatif dan menggunakan analisis data serta menggunakan model Supply Chain Management meliputi perencanaan, pengadaan (procurement), produksi, pengelolaan gudang, pengiriman pesanan, dan pengembalian pesanan. Hasil dari penelitian ini adalah sebuah sistem pengelolaan persediaan bahan baku yang tidak mudah rusak (non perishable food) berbasis web yang dapat mengelola persediaan bahan baku, meminimalkan terjadinya kesalahan pemesanan, informasi stok bahan baku dapat diolah secara otomatis, serta seluruh proses yang ada di sebuah restoran akan terintegrasi dengan baik serta bermanfaat dalam mengantisipasi kesalahan dan juga kerugian bagi Ritz Cafe Kisaran.
Kata Kunci: persediaan; bahan baku tidak mudah rusak; manajemen rantai pasok; xampp