Implementasi Perhitungan Harga Pokok Produksi (HPP) dalam Meningkatkan Profitabilitas pada UMKM Rasa Dewa

Sheva Nashwa Kamila; Callysta Athifa Pribadi; Aditya Mahardika Hidayat; Siti Fadhilah Nurfaizah; Muhammad Abiyyu Dzakwan Tirta; Farida Ratna Dewi; Sari Heviawati

doi:10.59603/masman.v3i2.854

Authors

Sheva Nashwa Kamila Institut Pertanian Bogor
Callysta Athifa Pribadi Institut Pertanian Bogor
Aditya Mahardika Hidayat Institut Pertanian Bogor
Siti Fadhilah Nurfaizah Institut Pertanian Bogor
Muhammad Abiyyu Dzakwan Tirta Institut Pertanian Bogor
Farida Ratna Dewi Institut Pertanian Bogor
Sari Heviawati Institut Pertanian Bogor

DOI:

https://doi.org/10.59603/masman.v3i2.854

Keywords:

HPP, Full Costing, UMKM, Profitability, Pricing

Abstract

This study aims to analyse and implement the calculation of Cost of Goods Sold (COGS) using the full costing method at UMKM Rasa Dewa to increase profitability and help set more realistic and competitive selling prices. This study uses a mixed approach, namely qualitative and quantitative methods. The results of the study indicate that the calculation of COGS using the full costing method provides higher results than the simple method previously used by UMKM. The difference in production costs found was IDR 1,402,371 for starfruit juice products and IDR 2,881,150 for starfruit syrup products. This is due to the use of the full costing method which includes all cost elements, both direct and indirect costs such as depreciation of equipment, transportation, and other overhead costs that were not previously calculated. Meanwhile, the initial calculation of UMKM Rasa Dewa only included basic costs such as raw materials, direct labor, and packaging materials. By implementing the full costing method, UMKM can obtain a more accurate and comprehensive picture of production costs. This provides a more appropriate basis for consideration in setting product selling prices to increase profitability sustainably.

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