Analisis Harga Pokok Produksi dengan Metode Full Costing untuk Menentukan Harga Jual pada Umkm (Studi Kasus Rumah Makan Tenda Biru Mintuo)

Abstract

This study aims to analyze the determination of the cost of production by applying the full costing method in calculating the cost of production and its impact on business profits at the Ampera Tenda Biru Mintuo Restaurant MSME and as a basis for determining the selling price of balado chicken per portion. The problem faced by the Company is that it has not calculated all production costs in determining the selling price of balado chicken. The Company only calculates the cost of raw materials and by using the full costing method the Company can calculate by identifying all components of production costs, including the cost of raw materials, direct labor, and variable and fixed overhead for 1,500 portions of balado chicken during June 2025. The results of the analysis show that the total production cost reached Rp14,647,500, while the total sales were only Rp15,000,000, with a selling price per portion of Rp10,000. This caused MSMEs to experience a loss of Rp3,525,000, while by using full costing the Company can determine the selling price of Rp9,765 but the Company by not using full costing the Company's selling price was Rp7,415 and with the full costing method the Company made a profit of Rp235 per portion from the selling price strategy set by the Company not from the Company's price which only calculates the cost of raw materials, This finding indicates that the selling price set has not been able to cover all production costs when calculated as a whole, with a profit of Rp352,5000 per day the company feels that the profit is still small, the Company can increase the price to Rp12,000 and make a profit.  Therefore, the application of the full costing method is important as a basis for evaluating more realistic selling price determination and cost efficiency strategies to increase the profitability of MSMEs in a sustainable manner