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All Journal Jurnal Ekonomi Manajemen dan Sekretari Jurnal Ilmu Ekonomi dan Bisnis
Mawar Indah Juita Hutagalung
Universitas Negeri Medan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Tinjauan Literatur: Analisis Harga Pokok Produksi pada Penetapan Harga Jual Produk Grace Stela Zane Simamora; Johs Charlos Hutabalian; Mawar Indah Juita Hutagalung; Khairani Alawiyah Matondang
Jurnal Ekonomi Manajemen dan Sekretari Vol. 9 No. 3 (2024): DESEMBER 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemensri.v9i3.3429

Abstract

This study examines the significance of analyzing the Cost of Goods Sold (COGS) in determining product selling prices, particularly for Micro, Small, and Medium Enterprises (MSMEs). It evaluates the differences among full costing, variable costing, and traditional calculation methods in determining COGS and their respective impacts on selling prices. The objective is to offer recommendations to MSMEs for enhancing the accuracy of COGS calculations and improving competitiveness. The findings indicate that the full costing method yields more precise results and accounts for all production cost components, despite being more complex than other approaches. Consequently, training and simple technological solutions are essential to support MSMEs in adopting this method.
Analisis Relevansi Anggaran Komprehensif dan Anggaran Parsial dalam Menghadapi Dinamika Lingkungan Bisnis Modern: Studi Literatur Jessyka Aulia; Mawar Indah Juita Hutagalung
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 1 (2026): April, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

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Abstract

The current business environment is characterized by considerable uncertainty, high volatility, complexity, and ambiguity. Mass layoffs in the Indonesian textile industry, government budget cuts, and a shift in global investment focus toward artificial intelligence have cast doubt on the relevance of conventional budgeting models. The purpose of this literature study is to conduct a comparative analysis between comprehensive budgeting and partial budgeting in addressing changes in the modern business environment. The method used is a literature review evaluating various academic journals and related news sources. The findings of the study indicate that comprehensive budgeting is superior in terms of integrated planning, performance control, and coordination between organizational units, making it more effective in stable environments. On the other hand, partial budgeting is found to be more flexible and adaptable to changes, especially for short-term decisions, although it lacks integration between functions. No single approach is clearly superior to the other. A hybrid approach combining both models is recognized as the most relevant solution in these uncertain times, as it allows organizations to balance systematic strategic planning with operational flexibility. This study recommends that organizations adapt their budgeting systems according to the complexity and dynamics of the business environment they face.
Co-Authors Grace Stela Zane Simamora Jessyka Aulia Johs Charlos Hutabalian Khairani Alawiyah Matondang