Analisis Biaya Produksi UMKM Ayam Geprek Bunda Menggunakan Metode Full Costing Untuk Menentukan Harga Jual

Abstrak

Calculating the Cost of Goods Production (HPP) deserves more attention because competition between MSMEs is increasing in providing high quality products at fairly competitive prices. This research is aimed at the Ayam Geprek Bunda MSME, the aim of this research is to analyze the comparison between the calculation of the cost of production using the full costing method and the calculation determined by the MSME and to analyze the results of the calculation using the full costing method. The research methods used to collect information are interviews, observation and literature study. The cost of production calculated using the full costing method is IDR 989,667 with an estimated profit margin of 50%, resulting in a final product sales price of IDR 19,000. while production costs based on the MSME method are IDR 772,667 with an estimated profit margin of 50%, resulting in a final production sales price of IDR 15,000. This difference is caused by the inability of MSMEs to calculate all variable and fixed overhead costs in detail and use the full costing calculation method.