Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi

Vol. 25 No. 11 (2026): Musytari: Neraca Manajemen, Akuntansi, dan Ekonomi, ISSN 3025-9495
Articles

ANALYSIS OF THE CALCULATION OF COST OF GOODS MANUFACTURED USING THE FULL COSTING METHOD AT REN KITCHEN (A HOME-BASED PRODUCER OF CHICKEN BONE BROTH)

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  • Billah Syakira Rasyad Siregar,
  • Airyn Fareniza Ahzza Zaraya Siregar,
  • Adella Maisyarah,
  • Iskandar Muda
Billah Syakira Rasyad Siregar
Department of Business Administration, Faculty of Social and Political Sciences, Universitas Sumatera Utara, Medan, Indonesia
Airyn Fareniza Ahzza Zaraya Siregar
Department of Business Administration, Faculty of Social and Political Sciences, Universitas Sumatera Utara, Medan, Indonesia
Adella Maisyarah
Department of Business Administration, Faculty of Social and Political Sciences, Universitas Sumatera Utara, Medan, Indonesia
Iskandar Muda
Department of Accounting, Faculty of Business Economy, Universitas Sumatera Utara, Medan, Indonesia

Published 2026-10-22

Keywords

  • Raw Material Cost,
  • Direct Labor Cost,
  • Factory Overhead Cost,
  • Cost of Goods Manufactured,
  • Full Costing

How to Cite

ANALYSIS OF THE CALCULATION OF COST OF GOODS MANUFACTURED USING THE FULL COSTING METHOD AT REN KITCHEN (A HOME-BASED PRODUCER OF CHICKEN BONE BROTH). (2026). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(11). https://journal.cib.institute/index.php/musytari/article/view/5602

Abstract

This study aims to determine the cost of goods manufactured using the full costing method to determine the selling price at Ren Kitchen, one of the MSMEs located in Indonesia that produces chicken bone broth. Calculations in determining the cost of goods produced use the Full Costing Method. This method adds up all elements of production costs consisting of raw material costs, direct labor costs, and factory overhead costs, which are fixed or variable. The result of this research is the calculation of the cost of goods produced with the aim of providing selling prices to Ren Kitchen using the full costing method. There are differences in the calculation of the cost of production when using the calculation of the full costing method compared to the calculation according to Ren Kitchen. This difference affects the selling price and profit to be obtained by Ren Kitchen. With a COGM of IDR 26,450 per jar and a selling price of IDR 29,000 per jar, Ren Kitchen earns a profit of IDR 2,550 per jar or IDR 255,000 per month.
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