Capacity Building in Financial Management for MSMEs: Optimization of Cost of Goods Manufactured at Roti Kirana Pekanbaru

Astrid Faradisty (Riau University Pekanbaru Indonesia)
Fitri Humairoh (Riau University Pekanbaru Indonesia)
Sinta Ramaiyanti (Riau University Pekanbaru Indonesia)
Mida Aprilina Tarigan (Riau University Pekanbaru Indonesia)
Adhitya Agri Putra (Riau University Pekanbaru Indonesia)

Jurnal Nuansa Akademik: Jurnal Pembangunan Masyarakat
Vol. 11 No. 1 (2026)

Accurate Cost of Goods Manufactured (COGM) determination is crucial for MSMEs to maintain profitability. This study compares COGM and profit per unit between traditional and Activity-Based Costing (ABC) methods at Roti Kirana. A descriptive quantitative approach was used by analyzing production cost data, cost driver rates, and overhead allocation. The traditional method yields a unit COGM of IDR 49,476 and profit of IDR 38,024. The ABC method yields a unit COGM of IDR 49,047 and profit of IDR 38,453. A COGM variance of IDR 429 exists due to overhead allocation distortions. Although ABC is more precise, Roti Kirana is advised to adhere to the traditional method due to its micro-scale operations and simple production process. Transitioning to ABC is recommended as overhead cost complexity grows in the future.