Implementasi Full Costing Berbasis Microsoft Excel dalam Perhitungan Harga Pokok Produksi pada UMKM Home Industry Tempe

Abstract

Penentuan harga pokok produksi yang akurat penting dalam menetapkan harga jual dan mengukur keuntungan usaha. Home Industry Tempe masih menggunakan perhitungan biaya produksi secara sederhana sehingga belum memasukkan seluruh komponen biaya produksi. Penelitian ini bertujuan menganalisis perhitungan HPP kondisi eksisting, merancang format HPP berbasis Microsoft Excel menggunakan metode full costing, serta membandingkan hasil perhitungan HPP dan harga jual. Penelitian menggunakan metode deskriptif komparatif dengan pendekatan mixed methods. Data diperoleh melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa total biaya produksi berdasarkan kondisi eksisting sebesar Rp803.834, sedangkan metode full costing sebesar Rp834.165 atau lebih tinggi Rp30.331 karena memasukkan seluruh biaya overhead. HPP yang dihasilkan metode full costing lebih tinggi pada seluruh varian produk. Penetapan harga jual menggunakan metode Cost Plus Pricing dengan mark up 30% menghasilkan harga jual yang lebih tinggi dibandingkan harga jual yang diterapkan saat ini. Selain itu, template Microsoft Excel yang dirancang dapat membantu perhitungan HPP dan harga jual.

Accurate Cost of Goods Manufactured calculation is essential for determining selling prices and measuring business profitability. Home Industry Tempeh still applies a simple production Cost calculation method that does not fully include all production Cost components. This study aimed to analyze the existing COGM calculation, design a Microsoft Excel based COGM format using the full costing method, and compare the resulting COGM and selling prices. This study employed a descriptive comparative method with a mixed-methods approach. Data were collected through observation, interviews, and documentation. The results showed that the total production Cost based on the existing method was IDR 803.834, while the full costing method resulted in a total production Cost of IDR 834.165, which was IDR 30.331 higher due to the inclusion of all overhead Costs. The COGM calculated using the full costing method was higher for all product variants. Furthermore, the application of the Cost Plus Pricing method with a 30% mark up generated higher selling prices than those currently applied. In addition, the Microsoft Excel template developed in this study facilitated a more systematic and efficient calculation of COGM and selling prices.