Strategy for Determining Cost of Goods Sold to Increase the Competitiveness of MSMEs in Palu City
Zahwa Aulia Taufik1, Jesen Ages Mayaho2 Saskia Diva Ananda3 Sri Wanti4

S1 Management Study Program, Faculty of Economics and Business, Tadulako University1,2,3,4

Abstract

The strategy of determining the Cost of Goods Sold (COGS) is an important element in the success of MSMEs, especially in the face of increasingly fierce market competition. MSMEs are required to produce quality products at competitive prices. This research was conducted on Maktarbak MSMEs located on Jl. R.E. Martadinata No. 608, Tondo Village, Palu City. The purpose of this study is to analyze the HPP determination strategy implemented by Maktarbak MSMEs and evaluate its impact on business competitiveness. This study uses a qualitative descriptive method with a case study approach. Data was collected through interviews to gain a comprehensive understanding of the HPP determination process in Maktarbak MSMEs. The data obtained was then analyzed by comparing it with related theories and similar practices in other MSMEs. This research is expected to be a guide for MSMEs in improving the efficiency and effectiveness of HPP determination. In addition, the results of this research are expected to be able to contribute to increasing the competitiveness of MSMEs in the local and national markets through the implementation of a more precise and efficient pricing strategy.

Keywords: Pricing Strategy 1,Competitiveness 2,

Topic: Financial Management