ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DAN HARGA JUAL DENGAN METODE FULL COSTING PADA UMKM OPING CRAFT YOGYAKARTA

Abstract

This study aims to analyze the calculation of the cost of goods manufactured (COGM) using the full costing method at Oping Craft, a micro, small, and medium enterprise (MSME) based in Yogyakarta. Previously, the business used a simple pricing method that considered only a portion of the production costs. This research employed a descriptive quantitative approach, using data collected through observation, interviews, and documentation. The results show that the unit cost using the simple method was IDR 70.154, whereas the full costing method produced a unit cost of IDR73.749. This difference indicates that the full costing method is more accurate, as it considers all cost components, both direct and indirect. Therefore, it is recommended that MSMEs apply the full costing method to set more accurate selling prices and achieve optimal profit margins.