ANALISIS HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING UNTUK MENENTUKAN HARGA JUAL BERAS PADA USAHA MIKRO, KECIL, DAN MENENGAH DI SUREN MLARAK PONOROGO

Abstract
This study aims to (1) determine the application of the full costing method in
calculating COGS for rice MSMEs in Suren Village, Mlarak, Ponorogo. (2)
determine the appropriate application of rice selling prices based on COGS results
using the full costing method. (3) determine the suitability of COGS and the
application of the full costing method to product selling prices and profit levels for
rice MSMEs in Suren Village, Mlarak, Ponorogo..
The population in this study were rice MSME owners in Suren Village, Mlarak,
Ponorogo. The sample in this study was data from rice MSMEs from the total
population in Suren Village, Mlarak, Ponorogo, from January to December 2024. The
financial data selected in this study was limited.
The results of this study indicate that calculating the Cost of Goods Sold (COGS)
using the full costing method can allocate all production costs completely and
accurately. COGS calculated using the full costing method is then used as a basis for
determining selling prices, resulting in more accurate selling prices. Determining
selling prices based on the full costing method of COGS provides a more effective
profit picture for UMKM
Keywords: Full Costing, Cost of Goods Manufactured, Selling Price