ANALISIS HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING UNTUK MENENTUKAN HARGA JUAL PADA USAHAMIKRO, KECIL, DAN MENENGAH SAMBEL PECEL MADIUN ASLI SELO

This study aims to analyze the calculation of the cost of goods manufactured using the full costing method using the cost plus pricing approach with the calculation method of the cost of goods manufactured used by the object in the UMKM Sambel pecel Madiun asli Selo. This research method uses descriptive qualitative. The data used in this study are primary and secondary data in the form of observation interviews and documentation. The suitability analysis indicators used are suitability in cost allocation including raw material costs, direct labor costs, and factory overhead costs, suitability in calculating the cost of goods manufactured, and suitability in setting the selling price.
The analysis results of the calculation of the cost of production by object show that the calculation of the cost of production is done simply by adding up routine expenses. The calculation is carried out by the MSME owner without using a special method. The calculation of the cost of production by the object method charges costs that are not related to production to the cost of production such as sales and administrative salaries. In addition, the calculation by the object does not include depreciation costs in the cost of production. Therefore, based on these conditions, there are weaknesses in the calculation of the cost of production carried out by the object, namely the charging of direct labor costs and factory overhead costs which are not appropriate. Calculations using this object method only take into account routine costs and variable overhead costs so they are not in accordance with the full costing calculation. This weakness can be overcome by applying the full costing method. Calculations using the full costing method produce lower production costs compared to calculations by objects, because this calculation groups costs according to their groups and the calculation of the cost of production is carried out on costs directly related to production. The calculation of the object method has grouped raw material costs according to the full costing method. The calculation of the selling price using the object method is also in accordance with cost plus pricing which makes calculations based on the cost of production plus a margin.