Capacity Building in Financial Management for MSMEs
Optimization of Cost of Goods Manufactured at Roti Kirana Pekanbaru
DOI:
https://doi.org/10.47200/jnajpm.v11i1.3631Keywords:
COGM, Traditional Method, ABC, MSMEs, Roti KiranaAbstract
Accurate Cost of Goods Manufactured (COGM) determination is crucial for MSMEs to maintain profitability. This study compares COGM and profit per unit between traditional and Activity-Based Costing (ABC) methods at Roti Kirana. A descriptive quantitative approach was used by analyzing production cost data, cost driver rates, and overhead allocation. The traditional method yields a unit COGM of IDR 49,476 and profit of IDR 38,024. The ABC method yields a unit COGM of IDR 49,047 and profit of IDR 38,453. A COGM variance of IDR 429 exists due to overhead allocation distortions. Although ABC is more precise, Roti Kirana is advised to adhere to the traditional method due to its micro-scale operations and simple production process. Transitioning to ABC is recommended as overhead cost complexity grows in the future.
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