Analisis Penentuan Harga Pokok Produksi dengan Metode Variable Costing pada Usaha Tani Sayur Gambas Bapak Gunadi di Desa Nampurejo, Purworejo

Abstract

This study examines the application of the variable costing method in determining the cost of production of sponge gourd farming managed by Mr. Gunadi in Nampurejo Village, Purworejo Regency. The research was conducted to obtain more accurate production cost information as a basis for business decision-making. A quantitative descriptive method with a case study approach was employed. Data were collected through interviews, direct observation, production cost documentation, and literature review. The analysis involved identifying all costs incurred during the cultivation process and classifying them into variable and fixed cost categories. The results revealed that total variable production costs for one planting season amounted to Rp2,431,334, while fixed costs represented by asset depreciation reached Rp149,211. With a harvest output of 2,641 kilograms, the production cost was calculated at Rp921 per kilogram. The findings indicate that the farming business generates a substantial profit margin because the selling price significantly exceeds the production cost. Furthermore, the study demonstrates that the variable costing method provides more relevant cost information to support pricing decisions, cost control, and business performance evaluation in agricultural operations.