IMPLEMENTATION OF CALCULATION OF COST OF SWEATER SALES FOR THRIFTY CAT

Abstract

This research aims to determine the calculation of the Cost of Goods Sold for Thrifty Cat MSMEs. The Thrifty
Cat is a business actor that sells pre-loved or used goods in the form of various used women's clothes, especially
outerwear. This research uses observation, interview and literature study data collection methods to obtain
data that completes the calculation of Cost of Goods Sold for Thrifty Cat MSMEs. The results of this research
can be concluded that Thrifty Cat UMKM does not yet have a correct calculation of the Cost of Goods Sold,
so that the calculation of the desired profit will not be accurate because there are several points that are not
included in the calculation of the Cost of Goods Sold.