ANALISIS PERBANDINGAN PENENTUAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DAN VARIABLE COSTING PADA BATIK MUKTI RAHAYU KABUPATEN MAGETAN

Rochayani, Siska (2025) ANALISIS PERBANDINGAN PENENTUAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DAN VARIABLE COSTING PADA BATIK MUKTI RAHAYU KABUPATEN MAGETAN. D3 thesis, Universitas Muhammadiyah Ponorogo.

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Abstract

This study aims to examine the comparison in calculating the Cost of Goods Manufactured (COGM) using the full costing and variable costing methods. Determining the cost of production is crucial in running a business, as it requires clear and accurate calculations to assess whether the business is generating profit or experiencing loss. The Cost of Goods Manufactured (COGM) represents the total expenses incurred during the production process, including raw material costs, labor costs, and indirect costs that support production activities. One of the growing Micro, Small, and Medium Enterprises (MSMEs) in Magetan Regency in the industrial sector is Batik Mukti Rahayu, which faces challenges in accurately determining its production costs. These issues directly impact the selling price, profit margin, and competitiveness of the business. To address these problems, research was conducted at Batik Mukti Rahayu in July 2025. This study employs a quantitative descriptive approach with data collection techniques such as interviews and documentation. The data obtained were analyzed by calculating the COGM using each method and conducting a comparative analysis. The results indicate that the full costing method produces a higher cost value compared to the variable costing method. This difference is primarily due to the treatment of fixed costs. The full costing method is more suitable for long-term pricing and financial reporting, while the variable costing method is more effective for production evaluation and short-term decision-making. This research provides useful insights for business owners in selecting the most appropriate accounting method according to their operational needs. Additionally, the findings serve as an academic reference for the application of cost calculation methods in small and medium-sized enterprises within the batik industry sector.

Keywords: Cost of Goods Manufactured, Full Costing, Variable Costing, MSMEs, Pricing Strategy

Item Type:	Thesis (D3)
Uncontrolled Keywords:	Harga Pokok Produksi, Full Costing, Variable Costing, UMKM, Strategi Harga
Subjects:	T Technology > TX Home economics
Divisions:	Faculty of Economic
Depositing User:	Siska Rochayani
Date Deposited:	04 Nov 2025 04:28
Last Modified:	04 Nov 2025 04:28
URI:	https://eprints.umpo.ac.id/id/eprint/17877

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