Analisis Perbandingan Metode Full Costing dan Variable Costing Dalam Penetapan Harga Pokok Produksi Furniture
DOI:
https://doi.org/10.47065/arbitrase.v6i2.2827Keywords:
Full Costing; Variable Costing; Cost of Goods SoldAbstract
Accurate calculation of cost of goods sold (COGS) is a crucial factor for the sustainability of furniture Small and Medium Enterprises (SMEs) in Indonesia. This study aims to analyze the comparison of full costing and variable costing methods in determining COGS for furniture SMEs using a sample of 3-door wardrobe products. The research method used is descriptive quantitative with data collection techniques through interviews and documentation. The results show that the traditional method applied by the company produces COGS of Rp 1,559,000 per unit, the full costing method produces COGS of Rp 1,665,000 per unit, and the variable costing method produces COGS of Rp 1,565,000 per unit. There is a significant difference of Rp 106,000 (6.80%) between the company's method and full costing, resulting in potential loss of profit margin of Rp 1,300,000 per month or Rp 15,600,000 per year. The full costing method is recommended as the most appropriate method because it includes all production cost components in detail and produces more accurate cost information for pricing decisions, with a recommended selling price of Rp 2,000,000 per unit (increased from Rp 1,870,000) to ensure profitability and business sustainability.
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