ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PADA UD MUJIATI

Elisabet Luta Beda (Sekolah Tinggi Ilmu Ekonomi, Jambatan Bulan, Timika)
Ahmad Tomu (Sekolah Tinggi Ilmu Ekonomi, Jambatan Bulan, Timika)

Jurnal Ekonomi dan Bisnis (Jebi)
Vol. 4 No. 4 (2026): Jurnal Ekonomi dan Bisnis (Jebi)

The aim of this study is to calculate the cost of production at UD Mujiati using the full costing method and to determine the profit level through an analysis of the gross profit margin. The method employed was a descriptive approach, with data collected through interviews and documentation. The data analysis tools used in this study were the full costing method and the gross profit margin. The results of the analysis of the cost of goods manufactured using the Full Costing method for tempeh products amounted to IDR732,370,210, or IDR1,214 per unit, and for tofu products amounted to IDR1,018,453,178, or IDR1,407 per unit. The calculated Gross Profit Margin was 25 per cent.