Perhitungan Harga Pokok Produksi Pada Usaha Mikro Kecil dan Menengah (UMKM) di Desa Poka

Abstract

This study was conducted at Faldy Soft Donut, located in Poka Village, Ambon City. It aimed to determine a more accurate cost of goods manufactured (COGM) to serve as a basis for setting the selling price. Previously, the business owner did not systematically record production costs; consequently, the business set selling prices based on estimates rather than detailed cost calculations. The cost components calculated included raw material costs (Rp 1,431,000), direct labor costs (Rp 3,000,000), and factory overhead costs (Rp 13,591,000). The total production cost for July 2024 was Rp 18,022,000 for a production volume of 625 boxes of donuts. Using the full costing method, the cost of goods manufactured per box was calculated at Rp 28,835.

The research results indicate that the established selling price of Rp25,000 per box is lower than the production cost. This situation results in a loss of Rp3,835 per box, or a total monthly loss of Rp2,396,875. Therefore, it is concluded that the business owner should set the selling price based on the calculated cost of production and implement cost efficiencies, particularly regarding operational expenses and overhead costs—to enable the business to generate profit and achieve sustainable growth.

 Keywords: Cost of Production, UMKM, Full Costing