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this research was conducted at the Pinochio Shop where this Pinochio shop sells baby gear, towels and sheets. The purpose of this study is to determine the calculation of fixed costs, namely the cost of building rent, electricity costs and employee salary costs for one month and one year. This research data was collected through interviews and literature study. Furthermore, the data were analyzed using qualitative and quantitative methods. While the calculation method used in this study is fixed costs. Based on the results of the study, even though there were no sales and no matter how many sales will still be issued. Fixed costs are static, these costs will still be spent even if not many activities.
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