<![CDATA[SMEs play an important role in regional economic development; however, many business owners still face challenges in managing production costs. One of the main issues is the use of simple costing methods that do not systematically account for all production cost components. This condition may lead to undercosting or overcosting, resulting in inaccurate pricing decisions and reduced profitability. This study aims to analyze the calculation of Cost of Goods Manufactured (COGM) using the full costing method in SMEs in Jambi City. The full costing method incorporates all production cost elements, including direct materials, direct labor, and manufacturing overhead. This study employed a quantitative descriptive approach using primary and secondary data collected through observation, interviews, and documentation. The research objects consisted of CV Jambi Grafika Mandiri, which applies a job order costing system, and Roti Cahaya Jambi, which uses a process costing system. The findings indicate that the full costing method provides more accurate and comprehensive production cost information than conventional costing practices. At CV Jambi Grafika Mandiri, the total production cost amounted to IDR 4,700,000 per order, resulting in a unit cost of IDR 940. Meanwhile, Roti Cahaya Jambi recorded a total production cost of IDR 31,000,000 per production period, with a unit cost of IDR 3,100. These findings demonstrate that the implementation of the full costing method improves the accuracy of COGM calculations and supports more effective managerial decision-making in SMEs.]]>
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