Analisis Penentuan Harga Pokok Produksi pada UMKM U&Mie Menggunakan Metode Full costing

Kiki Septia Ihwan ; Alifa Ilmi ; Muhammad Agung Purnama ; Yuni Astuti Tri Tartiani
Jurnal Penelitian Manajemen dan Inovasi Riset 📅 2024 Vol 2, No 6 🔗 DOI: 10.61132/lokawati.v2i6.1363
Abstract
Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the economy by creating jobs and fostering local economic growth. However, MSMEs, especially in the culinary sector, often face challenges in managing finances, including accurately calculating the Cost of Goods Manufactured (COGM). COGM, which includes raw materials, labor, and overhead costs, is essential for setting appropriate prices and maintaining profitability. Miscalculations can lead to inaccurate pricing, impacting competitiveness and profit margins. This study analyzes COGM calculations at U&Mie, a culinary MSME known for its chili oil chicken noodles, to understand its pricing strategy. Findings from this research and prior studies by Harefa and Purwanto reveal that the full-costing method provides consistent results, highlighting the need for comprehensive COGM calculations to avoid overlooking variables that could affect pricing. This study aims to offer guidance for MSMEs in managing production costs and setting prices effectively, enhancing their market competitiveness.
Keywords
Cost of Goods Manufactured; culinary sector; financial management; pricing strategy
How to Cite

Kiki Septia Ihwan, et al. (2024). Analisis Penentuan Harga Pokok Produksi pada UMKM U&Mie Menggunakan Metode Full costing. Jurnal Penelitian Manajemen dan Inovasi Riset, 2(6). https://doi.org/10.61132/lokawati.v2i6.1363

Kiki Septia Ihwan; Alifa Ilmi; Muhammad Agung Purnama; Yuni Astuti Tri Tartiani, "Analisis Penentuan Harga Pokok Produksi pada UMKM U&Mie Menggunakan Metode Full costing," Jurnal Penelitian Manajemen dan Inovasi Riset, vol. 2, no. 6, 2024.

Kiki Septia Ihwan; Alifa Ilmi; Muhammad Agung Purnama; Yuni Astuti Tri Tartiani. "Analisis Penentuan Harga Pokok Produksi pada UMKM U&Mie Menggunakan Metode Full costing." Jurnal Penelitian Manajemen dan Inovasi Riset, vol. 2, no. 6, 2024.

Kiki Septia Ihwan; Alifa Ilmi; Muhammad Agung Purnama; Yuni Astuti Tri Tartiani. "Analisis Penentuan Harga Pokok Produksi pada UMKM U&Mie Menggunakan Metode Full costing." Jurnal Penelitian Manajemen dan Inovasi Riset 2, no. 6 (2024).

Kiki Septia Ihwan, et al. (2024) 'Analisis Penentuan Harga Pokok Produksi pada UMKM U&Mie Menggunakan Metode Full costing', Jurnal Penelitian Manajemen dan Inovasi Riset, 2(6). doi: 10.61132/lokawati.v2i6.1363.

Kiki Septia Ihwan; Alifa Ilmi; Muhammad Agung Purnama; Yuni Astuti Tri Tartiani. Analisis Penentuan Harga Pokok Produksi pada UMKM U&Mie Menggunakan Metode Full costing. Jurnal Penelitian Manajemen dan Inovasi Riset. 2024;2(6).

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