Analisis Perhitungan Harga Pokok Produksi Berdasarkan Metode Full Costing (Studi Kasus pada UMKM Rumilo Kota Mojokerto)

Sadidatul Ilmi; Dwi Dewianawati; Sari Rahayu

Authors

Sadidatul Ilmi Universitas Mayjen Sungkono Mojokerto
Dwi Dewianawati Universitas Mayjen Sungkono Mojokerto
Sari Rahayu Universitas Mayjen Sungkono Mojokerto

Keywords:

Cost of Goods Manufactured, Full Costing, Selling Price

Abstract

When an initial survey was conducted, it was found that UMKM Rumilo used a simple calculation of the cost of production. Which can affect the selling price and the profit obtained. The problem studied is how to apply when between the calculations used by the Rumilo MSME company and using the calculation of the cost of goods produced based on the full costing method. The research has the aim of analyzing by making comparisons. Where the calculation according to UMKM Rumilo by using the full costing method. The type of research used is descriptive qualitative with data collection techniques carried out by interviewing informants, observation or observation at MSME locations, and documentation as support. The data analysis used has three stages, namely data reduction, data presentation and conclusion drawing. From the results of the analysis, it can be seen that when using the full costing method, there is more difference. In 2021 the cost of goods produced per package of chikies has a difference of 34% then for brokies around 57%. Then in 2022 chikies had a difference of 57% as well as 57% brokies. In 2023 chikies had a difference of 49% and for brokies 52%. The difference is because when calculating the company has not included all auxiliary costs and machine depreciation.

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