<![CDATA[Abstract: The research aims to determine the calculation of the cost of goods produced by MSME Warkop Loba through a comparative approach of full costing and variable costing in determining the selling price. Research data obtained through field studies, namely observation, interviews, and documentation. The data analysis method used is descriptive quantitative. The results show that MSMEs have not taken into account all costs, especially factory overhead costs. The full costing method produces higher COGS than variable costing because it includes all costs and can provide more detailed cost data than the variable costing method, so that it is suitable for determining more relevant profits. While the variable costing method can be used for cost control, especially for variable costs. Based on the calculation of COGS for three months, the total costs obtained were IDR 8,614,133 (Full Costing) and IDR 7,989,001 (Variable Costing). Determination of the selling price using the cost plus pricing method with a profit percentage determined using a markup set by the owner of MSMEs of 50% so that the selling price for three months is IDR 11,198,490 for Full Costing and IDR 11,983,502 for variable costing. Keywords: Cost of Goods Manufactured; Full Costing; Variable Costing; Selling Price. Abstrak: Penelitian bertujuan untuk mengetahui perhitungan harga pokok produksi MSME Warkop Loba melalui pendekatan komparatif full costing dan variable costing dalam penentuan harga jual. Data penelitian diperoleh melalui studi lapangan yaitu observasi, wawancara, dan dokumentasi. Metode analisis data yang digunakan yaitu kuantitatif deskriptif. Hasil menunjukkan bahwa MSME belum memperhitungkan semua biaya terutama biaya overhead pabrik. Metode full costing menghasilkan HPP lebih tinggi bidangkan dengan variabel costing karena memasukkan semua biaya dan dapat menyediakan data biaya yang lebih terperinci dibandingkan dengan metode variable costing sehingga cocok untuk penetapan laba yang lebih relevan. Sedangkan metode variable costing dapat digunakan untuk pengendalian biaya terutama biaya yang bersifat variabel. Berdasarkan perhitungan HPP selama tiga bulan total biaya yang diperoleh sebesar Rp8.614.133 (Full Costing) dan Rp 7.989.001 (Variable Costing). Penentuan harga jual menggunakan metode cost plus pricing dengan pressentasi laba ditentukan dengan menggunakan mark up yang ditetapkan oleh pemilik UMKM sebesar 50% sehingga harga jual selama tiga bulan sebesar Rp11.198.490 untuk Full Costing dan Rp 11.983.502 untuk variabel costing. Kata kunci: Harga Pokok Produksi; Full Costing; Variable Costing; Harga Jual.]]>
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