ANALISIS HARGA POKOK PRODUKSI KOPI BUBUK MENGGUNAKAN METODE FULL COSTING (Studi Kasus UMKM Omah Kopi Ngemplak Desa Banyuanyar, Boyolali)

Abstrak

This research focuses on the problem regarding Omah Kopi Ngemplak Boyolali SMEs that have not calculated the cost of production to determine the selling price. The purpose of this research is to analyze that the selling price that has been set by Omah Kopi Ngemplak Boyolali has experienced a profit or loss during the period May 2022 – April 2023. This type of research is descriptive research with a qualitative approach method. The type of data used is primary data. Methods of collecting data from observation, interviews and documentation on the Omah Kopi Ngemplak Boyolali. Based on the calculation of the selling price of coffee, first determine the cost of production and then process the value of the cost of production. Researchers analyzed the cost of production costs using the full costing method. The results showed that the selling prices of the 5 coffee variants in the period May 2022 – April 2023 which had been set by the owner had generated profits even though the UMKM Omah Kopi Ngemplak Boyolali had not calculated the cost of production and determined the selling price from the standard price of coffee on the market in general