Analisis Biaya Produksi dan Harga Jual Makanan pada Rumah Makan Marintin di Gading Rejo Pringsewu

Production costs are one of the determining elements of the cost of goods and determining the selling price of food products at RM Marintin. Production costs can also be used to measure how much capital has been spent in generating profits. RM Marintin as a business that sells food is inseparable from the problem of achieving profit and returning capital. This study aims to determine the calculation of the cost of production and collection of costs to produce products in the form of food. To return the capital of the restaurant business in accordance with the resulting production capacity. This study uses a descriptive method with a qualitative approach. The results showed that RM Marintin achieved a stable financial condition and was able to achieve maximum results. The cost that has been spent is used as an element in the formation of the cost of goods manufactured and in determining the selling price. It is better if the RM Marintin business owner continues to improve his business and continue to innovate so that the business can survive and develop into a bigger, more advanced restaurant Keywords : Analysis of Production, Cost of Production, Selling Price