Analisis Harga Pokok Produksi Pada Usaha Tempe Dengan Metode Harga Pokok Proses

Abstract

Small scale tempeh businesses like micro enterprises typically lack a proper cost recording system. Most tempeh producers only account for raw material and labor costs, often ignoring overhead components such as equipment depreciation. As a result, the selling prices they set do not always reflect actual production costs. This study was conducted at UMKM Pak Tamsuri with the aim of calculating the Cost of Goods Manufactured (COGM) using the process costing method. Data were gathered through direct observation and interviews with the business owner covering the period of May 2026. Production costs were classified into three components: raw material costs, direct labor costs, and factory overhead costs. The findings show that total production costs in May 2026 reached Rp132,793,500 for 144,000 units, resulting in a COGM per unit of Rp922.18, broken down into raw material costs of Rp843.17, labor costs of Rp56.25, and overhead costs of Rp22.76. By applying the process costing method, UMKM Pak Tamsuri can better understand its cost structure and set more accurate selling prices to avoid potential losses.