Analysis of the Calculation of Cost of Goods Manufactured (COGS) using the Full Costing Method at Seblak Saderek

Fitra Izzadieny; Kristianto Tricahya Prabowo; Riyadatul Muthmainnah; Victorinus Laoli

doi:10.61132/ijema.v2i2.601

Authors

Fitra Izzadieny Polytechnic State of Tanah Laut
Kristianto Tricahya Prabowo Polytechnic State of Tanah Laut
Riyadatul Muthmainnah Polytechnic State of Tanah Laut
Victorinus Laoli Polytechnic State of Tanah Laut

DOI:

https://doi.org/10.61132/ijema.v2i2.601

Keywords:

Cost of Production, Full Costing Method, Selling Price

Abstract

This study aims to determine the cost of production by using the full costing method to determine the selling price at Seblak Saderek Snack Stall, one of the MSMEs located in South Kalimantan. Calculations in determining the cost of goods produced using the Full Costing Method. This method adds up all elements of production costs consisting of raw material costs, direct labor costs, and factory overhead costs, which are fixed or variable. The result of this research is the calculation of the cost of goods produced with the aim of providing selling prices to Seblak Saderek Snack using the full costing method. There are differences in the calculation of the cost of production when using the calculation of the full costing method compared to the calculation according to Seblak Saderek Snack. This difference affects the selling price and profit to be obtained by Seblak Saderek Snack.

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