Implementasi Metode Harga Pokok Pesanan dengan Pendekatan Full Costing dalam Penentuan Harga Produk: Studi Kasus UMKM Pabrik Tahu Teratai

Abstract

This study aims to analyze the determination of cost of production using the full costing method in a daily tofu factory through a descriptive quantitative approach. Data collection was carried out systematically through direct observation of the production flow and in-depth interviews with business owners to identify all cost elements involved, ranging from raw material costs, direct labor, to factory overhead costs that are often overlooked in simple calculations. The data obtained were then quantified and calculated to compare the factory version of cost of production with standard cost accounting methods. The results of this study are expected to demonstrate the significance of using the full costing method in minimizing the risk of errors in setting selling prices and providing a more accurate basis for managerial decision making in order to increase business profitability amid competitive market competition.