Calculation of Cost of Goods Produced Using the Variable Costing Approach Order Price Method at MSME Tomang Bakery Medan City

Sri Miranty Siregar, Tanti Septiana Sembiring, Rahelsa Octa Viana, Raudatul Jannah, An Suci Azzahra, Noviani Noviani

Abstract


This research aims to calculate the cost of production of brownies orders using the cost of order method with factory overhead costs determined in advance and then calculating the operating profit obtained by the company. The research methods used to collect data were interviews, observation and literature study, so that quantitative data, qualitative data, primary data and secondary data were obtained. The writing method used is the method of description and exposition. The description method is used to explain the general picture of the company, while the exposition method is used to analyze production data which is used as a basis for calculating the cost of production. The results of calculating the cost of production using the cost of goods ordered method with factory overhead costs determined in advance show the variable costing method, the production cost of brownies per 1 box of brownies is IDR 58,035, and with the addition of the desired profit of 40%, the selling price per 1 box of brownies is IDR 81,249. So it can be compared the selling price of the company's products using the traditional method and the variable costing method is IDR 80,000 for the selling price using the traditional method and IDR 81,249 for the selling price using the variable costing method, and has a difference of IDR 1,249.


Keywords


Cost of Goods Produced, Variable Costing

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References


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DOI: https://doi.org/10.30596/miceb.v2i0.717

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