Penerapan Metode Harga Pokok Proses dalam Menentukan Harga Jual pada UMKM Butterways

Assifa' Cintyaningrum (Program Studi S1 Akuntansi, Fakultas Ekonomi, Universitas Tidar, Kota Magelang, Indonesia)
Bilqis Assya Puan Ananda (Program Studi S1 Akuntansi, Fakultas Ekonomi, Universitas Tidar, Kota Magelang, Indonesia)
Elga Azrina (Program Studi S1 Akuntansi, Fakultas Ekonomi, Universitas Tidar, Kota Magelang, Indonesia)
Nadia Azzahra (Program Studi S1 Akuntansi, Fakultas Ekonomi, Universitas Tidar, Kota Magelang, Indonesia)
Endang Kartini Panggiarti (Program Studi S1 Akuntansi, Fakultas Ekonomi, Universitas Tidar, Kota Magelang, Indonesia)
Tiara Rani Santoso (Program Studi S1 Akuntansi, Fakultas Ekonomi, Universitas Tidar, Kota Magelang, Indonesia)

RUMI
Vol. 1 No. 3 (2026): RUMI (Rumah Ilmiah Jurnal Multidisiplin) (Juni)

This study aims to analyze the application of the process cost method in determining the cost of goods manufactured and selling prices at the Butterways SME. Without an accurate cost of goods manufactured, the SME will find it difficult to set reasonable selling prices, manage budget efficiency, and measure production efficiency. Butterways is a micro-enterprise that has been producing whole wheat and sourdough bread since 2021 using a pre-order and consignment system. The research method used is a qualitative method with a case study approach. Data was obtained through interviews, observations, and documentation of the production process at Butterways. The application of the process cost method helps the business determine selling prices more accurately, control production costs, and improve business efficiency.