Amir Sardi, 2015. Thesis. Calculation of Cost of Goods Sold Analysis Furniture at Pondok Mekar UD. (guided by Chahyono as a supervisor I and HA Arifuddin Mane II). This study aims to determine whether the determination of the cost of furniture can increase its profit. These studies are conducted from June to September 2015 in Makassar, given UD cottage Bloom is one of the commercial enterprise engaged in the manufacture of furniture which aim to meet consumer demand in particular regions of Makassar Makassar and outside in general. Cost of Goods Sold is any cost incurred in order to create a product being ready for sale. Or in other words, the Cost of sales is the cost involved in the manufacture of goods or which can be linked directly to the process that brings merchandise ready for sale. Tools for analyzing the calculation of cost of goods sold using HPP analysis, Cost Plus Pricing and Break Even Point. The financial ratio used is the ratio of profitability. Data analyzed are operational costs, fixed costs and production costs from 2010 to 2014. Based on the research that has been done on the cottage Mekar UD that Penentuah classified as cost of goods sold furniture can increase profits.