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All Journal OPERATION EXCELLENCE: Journal of Applied Industrial Engineering JIEMS (Journal of Industrial Engineering and Management Systems) Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Teknik Industri Terintegrasi (JUTIN) Andalasian International Journal of Applied Science, Engineering, and Technology Indonesian Community Journal Journal of Industrial Engineering and Halal Industries Factory Jurnal Industri, Manajemen dan Rekayasa Sistem Industri Sewagati Jurnal Industrikrisna Journal of Innovative and Creativity
Nabila, Aditia Ayu Rahma
Universitas Maritim Raja Ali Haji, Tanjungpinang, Indonesia
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The Comparative Analysis of Cost of Production Using Full Costing, Variable Costing, and Activity-Based Costing Methods in MSMEs of Tanjungpinang City Aditia Ayu Rahma Nabila
Journal of Industrial Engineering and Halal Industries Vol. 7 No. 1 (2026): Journal of Industrial Engineering and Halal Industries (JIEHIS)
Publisher : Industrial Engineering Department, Faculty of Science and Engineering, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jiehis.5997

Abstract

Culinary sector MSMEs continue to face challenges in determining accurate Cost of Production (COP), which often leads to pricing errors. This study aims to analyze and compare the calculation of COP using Variable Costing, Full Costing, and Activity-Based Costing (ABC) methods in a Sempol MSME located in Tanjungpinang. A descriptive quantitative approach was employed, with data collected through observation and interviews related to production costs and production volume. The results indicate that the COP of sempol was Rp541,66 per stick using the Variable Costing method and Rp609,86 per stick using the Full Costing method, while the COP of sausages was Rp658,39 and Rp692,49 per stick, respectively. The ABC method produced lower COP values, namely Rp105,76 per stick for sempol and Rp30,44 per stick for sausages, as costs were allocated based on production activities. This study concludes that different costing methods generate different cost information; therefore, the selection of an appropriate COP method should be aligned with the analytical objectives and cost management needs of MSMEs.
Co-Authors Abdul Alimul Karim Abdul Alimul Karim Ahmad Rusdi Ahmad Rusdi Ahmad Rusdy Ahmad Surahman Aidil Mersa Fatiha Angga Yuda Sakti Apriansyah, Firman Aulia Fashanah Hadining Basyaruddin Ismail Harahap Bayu Dwi Pratama Berta Erwin Slam Chidmahdjati, Aria Bagiasa Deny Nusyirwan Deny Nusyirwan Deri Teguh Santoso Ferly Oktavia Firman Apriansyah Fransisca Amalia Gultom, Velano Esbi Parsaoran Halimah Fahri Handicap, Handicap Jefta Saragih Meylia Vivi Putri Muhamad Afham Muhamad Al Rasyid Muhammad Afham Muhammad Faiz Arrahman Nefriwati Hilmi Novrizal Fattah Fahmitra Rafi Dio Rianita Puspa Sari Yuli Khaerati Kanny Zuleriwati A.S Zuleriwati AS