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Amran Amran
Jurusan Manajemen, Fakultas Ekonomi Universiti Teknologi Malaysia
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Journal : Jurnal Wacana Ekonomi

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Comparative Analysis of Cost of Goods Production Determination Methods at MSME Café Bs Coffeespace Nur abdi, Muhammad; Burhanuddin, Chairul Iksan; Amran, Amran; Rizal, Samsul
Jurnal Wacana Ekonomi Vol 23 No 2 (2024): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v23i2.3397

Abstract

The main objective that requires special attention is the Cost of Goods Manufactured (COGS), especially in the midst of MSME competition in producing quality products but having affordable sales prices. This research aims to compare methods of calculating the cost of goods manufactured that are accurate to ultimately produce the appropriate sales price. The research that has been carried out uses a quantitative descriptive method and a comparative approach to be able to compare the two methods, namely full costing and variable costing. As for the results of the research that has been carried out, making 450 chocovado blend drinks, 400 mint ginger honey drinks and 370 redvelvet signature drinks there is a difference of Rp. 2,139.25 for chocovado blend, Rp. 2,448.5 for mint ginger honey drinks and Rp. 2,602.17 for redvelvet signature. This means that the COGS obtained by the full costing method tends to be high when compared to the variable costing method. The reason is the different treatment of factory overhead costs (BOP). The full costing method includes all variable and fixed cost elements, while the variable costing method includes variable costs only. It is hoped that the company can consider what method or method is suitable for the company, be it the full costing or variable costing method, always looking for and learning about scientific developments in relation to the method of determining COGS so that it is always in line with applicable regulations.
Co-Authors A. Roni, Khairun Abbassyakhrin, Abbassyakhrin Abdi, Muhammad Nur Ahmad Sidik Al Fasihah, Tamamatunnisa Ali Wardana, Mohamad amiludin, Jamiludin Amir Amir Anjani, Dea Apriani, Alfia ARDIANSYAH ARDIANSYAH Ardiansyah, Andri Aulia, Ghina Azis, Agung Firmansyah Burhanuddin, Chairul Iksan Chairul Iksan Burhanuddin Dadang Kurnia, Dadang Effendi, Nur Ika Eka Puteri, Alfira Erika Erika ERNI SURYANI, ERNI F, Jhosua Eward Fahmi Irfani Farizi, Muhammad Farhan Farrahatni, Fini Firdaus Firdaus Firman Menne Fitriani Fitriani Frida, Frida Gobel, Anisa Syamsudin haba, ramli Harahab, Delila Fitri Haslinah, Andi Hendra Hendra Henrizal, Erick Muhammad Herijal Putra, Nanda Isman, Isman Jamaluddin Jamaluddin Jamiludin, Jamiludin Jayawarsa, A.A. Ketut JUMARDI Kartamiharja, Ujang Komarudin A. Khaidir Fadil Kurniawan, Wahyu Ragil la Ode Safiuddin Latif, Nursidi M, Saripuddin M.Pd Prof. Dr. I Nyoman Sudiana . Malik Malik, Malik Mansur Mansur Masrullah, Masrullah Maya Angraini Fajar Utami, Maya Angraini Fajar Mirnawati Mirnawati Moh. Hidayat Mugi Hartono Muhammad Arif Muhammad Irfan Said Musyarofah, Yola Muttalib, Abd Nehru Nehru Noor Isna Alfaien Nur Abdi, Muhammad Nur, Rifai Nur, Rifai Nurman Hakim Olahairullah, Olahairullah Pasanda, Danil Prakasa, Indra Pratiwi, Putri Ayulia Rian Christian Sondakh Riandi, M. Inas Riansyah, Irji Ahmad Rika Sandi, Wahyu Faisa Rita Wulandari Rustam, Andi S, ST Muslimah Safaruddin Santi Wijayanti, Dwi Gansar Saputra, Raden Ridwan Hasan Saputra, Suryadi Shaliha, Gita Putri Amalia Sibali, Alwi Soekamto, Linarko Stevanus, Fernando Sudirman Sudirman Suhendra Suhendra Suyud, Suyud Syafniati, Syafniati Syamsidar, St Syamsuddin Syamsuddin Syuthi, Nurmadhni Fitri Tamrin, Asbullah Tasrif Tasrif Tri Mahyuni, Enni Triandana, Jenita Untoro Untoro Utamy, Renny Fatmyah wahyuni wahyuni Wardani, Rezki Wayan Kantun Yeni, Misra Yeni. R, Misra Yopi Eka Anroni Yuni, Rusma Yustika, Melisa Yusuf Rahman