ANALISIS ALOKASI BIAYA BERSAMA UNTUK PRODUK BERSAMA DALAM PENENTUAN HARGA POKOK PRODUKSI (HPP) PADA PABRIK TAHU SOLAONO

Abstract

This study aims to analyze the allocation of joint costs in determining the Cost of Goods Manufactured (COGM) at Tahu Solaono Factory in Magetan Regency. The factory produces two main products, namely white tofu and fried tofu (tahu pong), through a joint production process up to the split-off point. The research employs a descriptive quantitative method, with data collection techniques including interviews, observations, documentation, and secondary data analysis. Cost allocation is carried out using the market value method, where the selling price at the split-off point is unknown. The results indicate that the COGM per unit for white tofu is IDR 41,374.50, while for fried tofu it is IDR 44,241.29. This difference is caused by the additional processes and costs required for producing fried tofu. The market value method has proven effective in proportionally allocating costs, making it a reliable basis for decision-making in setting selling prices and controlling production costs.