Analisis Perhitungan Biaya Overhead Pabrik pada Pabrik Tahu Dani Jaya di Tidar Campur Kota Magelang

Abstract

Tofu is one of the local food commodities that plays an important role as a source of protein for the Indonesian people. Amid rising raw material costs for soybeans and increasingly intense business competition, accuracy in determining the cost of production is a critical aspect as it is directly related to the setting of selling prices. Factory overhead costs are a complex component of production costs due to their indirect nature and the difficulty of identifying them in detail for each product. This study aims to identify the components of factory overhead costs, and to analyze the calculation practices and allocation of factory overhead costs at the Dani Jaya Tofu Factory in Magelang City. The study employs a case study approach with a descriptive quantitative method. Data were collected through direct observation of the production process and interviews with the owner. The results show that factory overhead costs consist of auxiliary materials (diesel fuel and teak wood), machine depreciation, electricity, and water, totaling IDR 1,126,000 per month. The largest component is diesel fuel at 83.13%. The overhead cost rate per unit was calculated at IDR 8.75 per piece of tofu, based on production volume as the allocation base. This study concludes that the application of cost accounting concepts to allocate overhead costs per unit is feasible, even within a simple recording system, in small and medium-sized tofu manufacturing enterprises.