PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE HARGA POKOK PROSES PADA UMKM KERUPUK PETIS ABADI BULAN FEBRUARI 2025

Abstract

UMKM Kerupuk Petis Abadi currently uses a simple method in calculating the cost of goods manufactured and has not accounted for all factory overhead costs. Therefore, the calculation is less accurate and not in accordance with cost accounting principles. This research aims to calculate and compare the cost of goods manufactured using the process cost method with the current method applied at UMKM Kerupuk Petis Abadi in February 2025. The research method used is qualitative. The results showed the cost of goods manufactured per pack was Rp2,992.69 for shrimp petis crackers and Rp2,974.53 for fish petis crackers, with differences due to unaccounted factory overhead such as consumption cost, land and building tax cost, and asset depreciation cost.