ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE PROCESS COSTING PADA PABRIK TAHU ROSYANAH

Abstract

Determining the cost of goods manufactured is a crucial issue for MSMEs, whose activities involve processing raw materials into finished products that are then sold to consumers for profit. This study employed a descriptive qualitative approach with primary data. Data collection techniques included observation, interviews, and documentation. Data analysis techniques included data collection, data reduction, data presentation, and conclusion drawing. This study aimed to determine the calculation of the cost of goods manufactured using the process costing method at the Rosyanah tofu factory, the research object. The results showed that the Rosyanah tofu factory did not calculate factory overhead costs and instead charged them to the selling price of the finished product. In calculating the cost of goods manufactured, the components of raw material costs, labor costs, and factory overhead costs were calculated, along with equivalent units. The comparison of the cost of goods manufactured revealed a difference due to the calculation of depreciation of the tofu factory's fixed assets and the use of the process costing method