| dc.contributor.advisor | Ilmiyono, Agung Fajar | |
| dc.contributor.author | Permatasari, Nur Intan | |
| dc.date.accessioned | 2025-07-15T04:20:58Z | |
| dc.date.available | 2025-07-15T04:20:58Z | |
| dc.date.issued | 2025 | |
| dc.identifier.uri | http://repository.ipb.ac.id/handle/123456789/164994 | |
| dc.description.abstract | UMKM memiliki peran penting dalam perekonomian Indonesia, namun banyak yang masih kesulitan menghitung Harga Pokok Produksi (HPP) secara akurat. UMKM Glutenno, produsen makanan bebas gluten, menghadapi tantangan dalam penetapan harga jual karena tingginya biaya bahan baku dan proses produksi yang kompleks. Penelitian ini bertujuan menganalisis perhitungan HPP di Glutenno dengan metode full costing, membandingkannya dengan metode yang saat ini digunakan, serta menyusun format perhitungan berbasis Microsoft Excel. Metode yang digunakan adalah pendekatan kuantitatif, menggunakan data biaya produksi, harga jual, dan laba usaha. Hasil penelitian menunjukkan bahwa metode full costing menghasilkan HPP yang lebih tinggi dan akurat karena mencakup seluruh biaya tetap dan variabel. Metode ini membantu menentukan harga jual secara lebih tepat dan meningkatkan pendapatan. Format Excel yang dirancang juga meningkatkan efisiensi pencatatan biaya. Penerapan metode full costing diharapkan dapat membuat UMKM Glutenno lebih kompetitif dan berkelanjutan di industri makanan bebas gluten. | |
| dc.description.abstract | UMKMs play a crucial role in Indonesia’s economy, yet many struggle with accurately calculating the Cost of Goods Manufactured (COGM). Glutenno, a gluten-free food producer, faces difficulties in pricing due to high raw material costs and complex production. This study aims to analyze COGM at Glutenno using the full costing method, compare it with the current approach, and develop an Excel-based calculation format. Using a quantitative method with data on production costs, selling prices, and profits, the results show that full costing yields higher and more accurate COGM by including both fixed and variable costs. This supports more precise pricing and improves profitability. The Excel-based format also enhances efficiency in cost tracking. Applying the full costing method is expected to make Glutenno more competitive and sustainable in the gluten-free food industry. | |
| dc.description.sponsorship | | |
| dc.language.iso | id | |
| dc.publisher | IPB University | id |
| dc.title | Perancangan Perhitungan Harga Pokok Produksi Berbasis Microsoft Excel dengan Metode Full Costing pada UMKM Glutenno | id |
| dc.title.alternative | Design of Production Cost Calculation Based on Microsoft Excel Using the Full Costing Method at UMKM Glutenno | |
| dc.type | Tugas Akhir | |
| dc.subject.keyword | Cost of Goods Manufactured | id |
| dc.subject.keyword | full costing | id |
| dc.subject.keyword | microsoft excel | id |
| dc.subject.keyword | Selling Price | id |
