Analisis Perbandingan Harga Pokok Produksi Produk Makanan pada UMKM Ahyusni Aqiqah & Catering Menggunakan Metode Full Costing, Variable Costing, dan Job Order Costing.

Abstract

The purpose of this research is to examine the three methods of costing used by Ahyusni Aqiqah & Catering MSME to get at their COGM: full costing, variable costing, and task order costing. This study uses a time series analysis to provide a quantitative description of the years 2023–2025. The data utilized comes from a variety of primary and secondary sources, such as production expenditure records, interviews, and first-hand observations. All three costing methodologies provide different COGM values, according to the findings. A maximum cost per unit is achieved when all production expenses, including fixed manufacturing overhead such as equipment depreciation, are accounted for using the entire costing technique. Nevertheless, the variable costing approach is better suited to short-term cost efficiency assessments because it determines the lowest cost per unit by focusing only on variable production costs. At the same time, the job order costing approach reveals that the cost per piece varies for each order based on the quantity of boxes produced; hence, cheaper unit pricing and better cost efficiency result from higher production volumes. Given the data shown in the tables and graphs, the complete costing approach works better for long-term price choices. On the other hand, work order costing and variable costing are more suited to managing costs and evaluating efficiency. Micro, small, and medium-sized enterprises (MSMEs) could benefit from better pricing and management decisions if this study's findings enhance the accuracy of production cost estimations.