Analisis Perhitungan Cost of Goods Sold dengan Metode Activity-Based Costing pada UMKM Tahu SHR Pekalongan

Abstract

Laporan proyek akhir ini bertujuan untuk menganalisis perbandingan perhitungan cost of goods sold antara metode tradisional dan metode activity-based costing pada UMKM Tahu SHR Pekalongan. Dilatarbelakangi dengan masih banyaknya UMKM yang menggunakan metode tradisional dalam perhitungan cost of goods sold yang kurang akurat karena tidak mencakup seluruh komponen biaya produksi, sehingga berisiko menimbulkan kesalahan dalam penetapan harga jual. Penelitian dilakukan dengan pendekatan deskriptif kualitatif dan komparatif melalui observasi, wawancara, dokumentasi, studi pustaka, dan triangulasi. Hasil penelitian menunjukkan bahwa metode tradisional menghasilkan cost of goods sold yang lebih rendah karena ada biaya yang tidak diakumulasikan, sedangkan metode activity-based costing memberikan hasil yang lebih akurat dan mencerminkan konsumsi sumber daya yang sebenarnya.

This final project report aims to analyze the comparison of cost of goods sold calculations between the traditional method and the activity-based costing method at the Tahu SHR in Pekalongan. The background of this study stems from the fact that many small and medium enterprises still use the traditional method in calculating cost of goods sold, which tends to be less accurate because it does not account for all components of production costs, thus posing a risk of errors in setting the selling price. This research was conducted using a qualitative descriptive and comparative approach through observation, interviews, documentation, literature review, and triangulation. The results of the study show that the traditional method yields a lower cost of goods sold because some costs are not accumulated, while the activity-based costing method provides more accurate results and reflects the actual consumption of resources.