Analisis Perbandingan Metode Penentuan Harga Pokok Produksi pada Pabrik Tempe Eddy Pekalongan

Abstract

Metode penetapan harga pokok produksi yang akurat merupakan aspek krusial bagi keberlangsungan usaha, khususnya bagi Usaha Mikro, Kecil, dan Menengah (UMKM). Namun, pemahaman mengenai pentingnya perhitungan harga pokok produksi ini masih belum memadai di kalangan pelaku usaha, sehingga banyak UMKM yang hanya melakukan perhitungan harga pokok produksi secara sederhana dan tidak sesuai dengan prinsip-prinsip akuntansi biaya, termasuk Pabrik Tempe Eddy Pekalongan. Penelitian ini bertujuan untuk menganalisis perbandingan antara perhitungan harga pokok produksi menggunakan metode full costing dan variable costing, serta perhitungan harga pokok produksi yang dilakukan oleh Pabrik Tempe Eddy Pekalongan. Data dikumpulkan melalui metode dokumentasi dan wawancara. Hasil penelitian menunjukkan adanya perbedaan dalam perhitungan harga pokok produksi, di mana metode full costing menghasilkan Rp 8.181,01/kg, metode variable costing menghasilkan Rp 7.663,33/kg, dan perhitungan yang dilakukan oleh pemilik usaha sebesar Rp 6.830,00/kg.

The correct method of cost of goods manufactured is an essential aspect for the sustainability of a business, especially for UMKM. However, awareness of the importance of calculating cost of goods manufactured is not aligned with the understanding of business actors, resulting in many UMKM only performing simple production cost calculations that do not comply with cost accounting principles, such as Pabrik Tempe Eddy Pekalongan. The aim of this study is to compare the cost of items created as determined by Pabrik Tempe Eddy Pekalongan with the cost of goods manufactured utilizing full costing and variable costing methodologies. Interviews, documentation techniques, and documentation were used to gather data. The study's findings indicate that the cost of goods manufactured as determined by the full costing method is Rp 8,181.01/kg, whereas the cost of goods manufactured as determined by the variable costing method is Rp 7,663.33/kg. The cost of goods manufactured as determined by the business owner is Rp 6,830.00/kg.