Analisis Perhitungan Harga Pokok Proses Dengan Metode Variable Costing Pada Pabrik Tahu “Ibu Fitri”

Abstract

This study aims to identify, classify production cost components, and calculate the Process Costing using the variable costing method at the Ibu Fitri Tofu Factory. The tofu manufacturing industry has the characteristics of mass and continuous production, so accurate determination of the cost of goods is crucial amidst fluctuating raw material prices. This study uses a quantitative descriptive approach by collecting primary data in the form of production costs during January 2026. The results showed that with the variable costing method, the total variable production cost was Rp25,935,000.00 for 546 tofu boards, resulting in a cost of finished products of Rp47,500.00 per board. This approach strictly separates variable costs (raw materials, direct labor, and variable overhead) from fixed costs, so the value of work-in-process inventory at the end of the period is zero due to the short production cycle. The application of this method results in a net contribution margin of Rp4,095,000.00. Calculation with variable costing provides more accurate and relevant information for factory owners to plan short-term profits, control operational costs, and set a competitive minimum selling price.