PERBANDINGAN HPP METODE FULL COSTING DAN VARIABLE COSTING PADA BOLU IDOLE

Abstract

Accurate determination of the cost of goods manufactured (COGM) is crucial in business decision-making. Many MSMEs have yet to conduct detailed financial recording, particularly in calculating production costs. This study aims to compare the COGM calculation applied by Bolu Idole MSME with the full costing and variable costing methods, in order to determine which method is more appropriate and accurate. The research uses a descriptive quantitative method with data collected through interviews, observation, and documentation. The results indicate that the COGM calculation used by Bolu Idole MSME does not yet meet cost accounting standards, as costs have not been classified in detail. The COGM for large cakes based on the MSME's method is Rp528, and Rp42,673 for mini cakes. Meanwhile, the full costing method results in Rp571 for large cakes and Rp47,064 for mini cakes, and the variable costing method results in Rp481 for large cakes and Rp38,053 for mini cakes. Among the three methods, full costing yields the highest value because it includes all cost components—such as raw materials, direct labor, fixed, and variable factory overhead—in the production cost calculation.