Pricing Strategy Based On The Cost Of Goods Produced At Cafe Saujana In Pontianak

Abstract

This study aims to understand the strategy of determining the cost of goods produced (HPP) at Cafe Saujana in Pontianak. The focus of this research includes raw material costs, labor costs, and overhead costs in the process of determining cafe menu prices. This study used a descriptive qualitative method with data collection techniques through interviews, observations, and documentation. The main informant in this study was the owner of Cafe Saujana who understands the operational processes and production cost determination of the business. The results showed that Cafe Saujana determines menu prices by considering raw material costs as the main component, then adjusting labor costs and overhead costs in business operations. In addition, market conditions and competitor prices are also considered in determining menu prices. This study shows that proper calculation of production costs helps business owners determine menu prices more accurately and maintain business sustainability amid increasingly competitive business competition.