DETERMINING THE COST OF RICE AND CORN SOLD AT UD BAROKAH MOJOKERTO

Abstract

This study aims to determine the calculation of cost of goods sold at UD Barokah. UD Barokah is a trading
company engaged in trading food staples such as rice and corn. This research uses data collection methods of
observation, interviews, documentation, and literature studies to obtain data on cost of goods sold at UD
Barokah. The type of data used is in the form of primary data and secondary data. The results of this study can
be concluded that the determination of the selling price at UD Barokah is not appropriate because there is no
determination of the cost of goods sold which can be used as a benchmark to determine the selling price and
predict profit/loss.