AbstractMicro, Small, and Medium Enterprises (MSMEs), particularly in theculinary sector, require accurate cost of goods manufactured (COGS)calculations to set competitive selling prices and achieve optimalprofits. This study aims to analyze the COGS calculation for the MSMEAyam Geprek Bu Wiwik, operating in the cafeteria of Nahdlatul UlamaUniversity in Sidoarjo, using the variable costing method. The researchmethod used was quantitative descriptive, with primary data obtainedthrough observation, interviews, and documentation, as well assecondary data in the form of supporting literature. This study concludesthat the application of the variable costing method can provide morerelevant cost information for MSME management in short-term decision-making, particularly in setting selling prices and profit planning.Keywords: Cost of Goods Manufactured, Variable Costing, MSME,Ayam Geprek Bu Wiwik, Selling Price Determination