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Darwis Said
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INDONESIA
Advances in Management & Financial Reporting
ISSN : -     EISSN : 29857538     DOI : https://doi.org/10.60079
Core Subject : Economy,
Founded in 2023, Advances in Management & Financial Reporting publishes original research that promises to advance our understanding of Fianancial management & Financial Reporting over diverse topics and research methods. This Journal welcomes research of significance across a wide range of primary and applied research methods, including analytical, archival, experimental, survey and case study. The journal encourages articles of current interest to scholars with high practical relevance for organizations or the larger society. We encourage our researchers to look for new solutions to or new ways of thinking about practices and problems and invite well-founded critical perspectives. We provide a forum for communicating impactful research between professionals and academics in Fianancial management & Financial Reporting research and practice with discusses and proposes solutions and impact the field. Covering both finance and the intersection between finance, financial markets and economics, Fianancial management & Financial Reporting is a premier outlet for high quality empirical and theoretical research. Advances in Management & Financial Reporting is committed to the dissemination of research findings to a wide audience and offers a unique opportunity for researchers to keep abreast of recent developments in the area.
Articles 151 Documents
A Comparative Analysis of Product Cost Determination Using the Full Costing and Variable Costing Methods to Set Selling Prices Anna Octaviani; Mulyati Mulyati; Dian Urna Fasihat
Advances in Management & Financial Reporting Vol. 4 No. 3 (2026): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i3.1055

Abstract

Purpose: This study analyzes the significant differences in calculating the Cost of Goods Manufactured (COGM) using Full Costing versus Variable Costing for determining selling prices at Mebel Samawa. Research Method: A quantitative, descriptive, comparative approach using a case study strategy was employed. Secondary data from production cost documents were analyzed through COGM calculations, statistical difference tests via Microsoft Excel, and cost-plus pricing simulations. Results and Discussion: Results show a significant COGM difference between the two methods across all products, with a consistent variance of IDR 13,131 per unit due to fixed overhead cost treatments. Annually, this variance reaches IDR 35,440,569. The company's actual selling prices exceed both calculations, indicating an adequate profit margin. Implications: Custom-made MSMEs should adopt Full Costing as the primary pricing basis to recover all operational costs, utilizing Variable Costing solely for short-term tactical decisions. Originality: This research provides a comprehensive statistical test of differences between two COGM methods, directly evaluating their implications for real pricing strategies within a micro-scale furniture enterprise.