Analisis Harga Pokok Produksi pada UMKM Makanan Ringan Desa Sidomulyo, Kebumen

Abstract

An MSME in Sidomulyo Village, Kebumen, produces snacks such as peanut cakes, worm cakes, and banana chips. As an MSME engaged in manufacturing, this business is closely related to determining the cost of production and the selling price of the product. This MSME has set its products' selling price in accordance with the market price. However, this MSME has not analysed the cost of production from the structure of their production costs. As a result, the MSME has not been able to measure the financial performance of its business so far. This study aims to analyse the production cost structure owned by MSME producing snacks in Sidomulyo Village, Kebumen and the business’s financial performance, namely the profit earned by the business. This study uses data from interviews, observations, and records of financial transactions owned by MSME. The results showed that the MSME used the full costing method and received a total production cost of Rp. 674,400 consists of raw materials, direct labour, and factory overhead costs. If MSME uses the current market selling price, then the MSME snacks business in Sidomulyo Village, Kebumen, will still benefit.