<![CDATA[Gayam District is one of the areas in Sumenep Regency which has a high cattle population. This phenomenon can be a job opportunity for thepeople of the Sapudi Island Gayam District. The purpose of this study wasto analyze and determine the Cost of Goods Sold (HPP) of Madura cattle inSapudi Island, Gayam District, Sumenep Regency. The analytical methodused is quantitative with the Activity Basic Costingmethod (ABC). Thestages carried out in the analysis method are distributing questionnaires,field observations and calculating costs. The results of the research inraising cattle are that there are several costs that are needed, namely the costof maintaining stables, equipment, feed, medical treatment, labor. Rawmaterial costs, labor costs andcosts overheadare factoryused in thecalculation of determining COGS in the ABC method in this study. In rawmaterial costs, feed costs, labor costs include wages for feeding and cleaningcages, and overhead factorycosts for building and shrinking cages,electricity, water, vaccines and barrel ropes. From calculations using theABC method, the HPP results for one cow in Gayam District were IDR20,785,500.]]>
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