PENENTUAN UNIT COST PADA UMKM DI KABUPATEN GRESIK (Studi Kasus pada Masa Pandemi dan Program PPKM)

The purpose of this study is to understand the determination unit cost calculations on songkok painting products owned by Songkok Al Chambal MSMEs. method used in qualitative case study. results showed that calculation Cost Goods Produced according company and based full costing obtained different results. Calculations include are not accurate, if you want get profit generated as expected. This can be seen from difference minus Rp 5,767. Getting due using resulted a greater 31,302. Meanwhile, company's result 25,535. its depreciation.