PENENTUAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DALAM PENENTUAN HARGA JUAL PADA UMKM MIE AYAM JAWA SIDOARJO

Determining the accuracy of production cost is an important strategic aspect to help improve cost efficiency and the sustainability of culinary MSMEs. This study aims to analyze the application of the full costing method in calculating COGS for Javanese Chicken Noodle SMEs in Bluru Kidul, Sidoarjo Regency. The research method used is qualitative with a descriptive approach, through the collection of primary data in the form of interviews and observations of the production process. The full costing method is used to identify and accumulate all production costs, ranging from raw material costs, direct labor costs, and factory overhead costs. This approach is expected to provide a comprehensive basis for cost calculations and support policy-making related to determining appropriate and data-based selling prices for MSME players