ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE VARIABLE COSTING PADA UMKM KATERING “DAPUR BU POH”, WRINGINANOM, GRESIK

Lola Imanda (Program Studi Akuntansi, Universitas Maarif Hasyim Latif, Indonesia)
Dina Andriani (Program Studi Akuntansi, Universitas Maarif Hasyim Latif, Indonesia)
Jaya Adi Gama Tengtarto (Program Studi Akuntansi, Universitas Maarif Hasyim Latif, Indonesia)
Kuswana Rama Destian (Program Studi Akuntansi, Universitas Maarif Hasyim Latif, Indonesia)

JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Vol. 2 No. 1 (2024): Januari

The aim of this research is to determine the calculation of the cost of production at the "Dapur Bu Poh" catering UMKM using the variable costing method and its effect on the profits obtained by the business owner. The type of research used is descriptive research using a quantitative approach. The research results show that calculating the cost of production using the variable costing method has lower results than the price determined by the owner, but if the price is marked up by a percentage of 25% the price becomes higher than the initial price.