Analysis of Calculation Cost Production Using The Full Costing Method at UD. Tahu Sehati

Abstract

This research aims to analyze the calculation of cost of goods manufactured at UD Tahu Sehati using the full costing method. This method was chosen because it encompasses all elements of production costs, including raw materials, direct labor, and factory overhead, thereby producing more accurate and comprehensive cost calculations. Using a qualitative and descriptive approach, data were obtained through interviews, documentation, and observation at the business location, which were then systematically analyzed and presented descriptively. The research results show that the calculation of cost of goods manufactured based on the full costing method amounts to Rp 820.63 per piece of tofu, which differs from previous calculations that inadequately accounted for all costs. Based on these findings, it is recommended that business owners be more careful in calculating all operational and overhead cost elements so that the business can improve its efficiency and profitability. This research is expected to provide benefits as reference material in production cost management for MSMEs, particularly in the tofu production sector.