Perhitungan Harga Pokok Produksi Metode Full Costing pada Produk Mie Mentah UD. Mie Ujang Kabupaten Jember

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are business sectors that play an important role in the Indonesian economy because they are able to absorb labor, increase community income, and encourage regional economic growth. One of the MSMEs in Jember Regency is UD Mie Ujang, which operates in the raw noodle production business. This study aims to describe the calculation of the cost of production of regular raw noodles using the full costing method. This research used a descriptive method with a quantitative approach. Data were obtained through observation, interviews, and documentation related to production costs in December 2025. The results showed that the cost of production calculated by UD Mie Ujang was Rp134,215,250 or Rp10,465/kg, while the cost of production using the full costing method was Rp136,978,317 or Rp10,680/kg. There was a difference of Rp2,763,067 or Rp215/kg because the company had not included depreciation and fixed asset maintenance costs in the calculation. However, the business owner decided to maintain the selling price at Rp16,000/kg by considering market conditions and business competitiveness. Therefore, UD Mie Ujang is advised to implement the full costing method comprehensively in order to obtain more accurate production cost calculations and optimal profits.