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Analysis of the Implementation of Small Medium Enterprise Cost of Production Price Study on Coffee Shop Muhammad Nur Abdi1.
Syamsuddin2.
Arfandi3.
Amran4.
Chairul Iksan Burnanuddin5 Email: mnurabdi@unismuh.
id1, syamsuddin@unismuh.
arfandi7387@gmail.
com3, amran@unismuh.
id4, chairul.
iksan@unismuh.
1,2,4,5
University of Muhammadiyah Makassar University of Muhammadiyah Sorong Abstract Determination of good and appropriate production costs is one of the determining factors for determining the selling price of the product.
The high and low cost of production will affect the level of sales.
The purpose of this study is to analyse the determination of cost of goods based on activities at MSME Coffee Shop in Makassar.
South Sulawesi.
This research is important to determine whether determining the cost of goods using the activity-based costing method is appropriate without having to incur unnecessary costs and can provide benefits to these MSMEs.
This type of research is descriptive research with a quantitative approach.
The data used in this research is primary data.
The data source used in this research is primary data in the form of data directly related to the Real Cafy beverage production process.
In analyzing the data of this study, the stages in determining the cost of goods based on activity-based costing are as follows: first Factory overhead costs are charged to the appropriate activity.
then Activity costs are grouped into homogeneous cost pools.
then Determine the rate for each cost group.
The rate is calculated by dividing the sum of all costs in the cost pool by the size of the activity In the next stage, activity costs are charged to products based on the consumption or demand for the activity by each product.
The results of this study indicate that Real Cafe has carried out the activity-based costing method in determining the cost of goods manufactured, characterized by the costs that arise are charged to activities and grouped into cost pools that have homogeneous properties, and the activity costs are charged to each product.
Key words: Activity-Based Costing.
Cost of Production Price, and MSME.
Abstrak Penentuan biaya produksi yang baik dan tepat merupakan salah satu faktor penentu untuk menentukan harga jual produk.
Tinggi rendahnya biaya produksi akan berpengaruh terhadap tingkat penjualan.
Tujuan dari penelitian ini adalah untuk menganalisis penentuan harga pokok berdasarkan aktivitas pada UMKM Coffee Shop di Makassar.
Sulawesi Selatan.
Penelitian ini penting dilakukan untuk mengetahui apakah penentuan harga pokok dengan menggunakan metode activity based costing sudah tepat tanpa harus mengeluarkan biaya yang tidak diperlukan dan dapat memberikan manfaat bagi UMKM tersebut.
Jenis penelitian ini adalah penelitian deskriptif dengan pendekatan kuantitatif.
Data yang digunakan dalam penelitian ini adalah data primer.
Sumber data yang digunakan dalam penelitian ini adalah data Bisman (Bisnis dan Manajeme.
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primer berupa data yang berhubungan langsung dengan proses produksi minuman Real Cafy.
Dalam menganalisis data penelitian ini, tahapan dalam penentuan harga pokok berdasarkan activity based costing adalah sebagai berikut: pertama Biaya overhead pabrik dibebankan ke aktivitas yang sesuai.
kemudian Biaya-biaya aktivitas dikelompokkan ke dalam cost pool yang homogen.
kemudian Menentukan tarif untuk setiap kelompok biaya.
Tarif dihitung dengan membagi jumlah seluruh biaya dalam cost pool dengan ukuran aktivitas yang dilakukan.
Pada tahap selanjutnya, biaya aktivitas dibebankan ke produk berdasarkan konsumsi atau permintaan aktivitas oleh masing-masing produk.
Hasil penelitian ini menunjukkan bahwa Real Cafe telah melakukan metode activity based costing dalam menentukan harga pokok produksi, dengan ditandai adanya biaya biaya yang muncul dibebankan ke aktivitas dan dikelompokkan kedalam cost pool yang mempunyai sifat homogen, dan biaya aktivitas tersebut dibebankan ke masing-masing produk.
Kata Kunci: Biaya Berdasarkan Aktivitas.
Harga Pokok Produksi, dan UMKM.
INTRODUCTION
MSMEs are able to increase people's per capita income because they are able to absorb a large number of workers.
In the Law of the Republic of Indonesia Number 20 of 2008 concerning MSMEs.
MSMEs are regulated as productive businesses owned by individuals or business entities that meet the criteria of micro and small businesses.
MSMEs continue to increase their contribution to the Indonesian economy (Trinura Novitasari.
Anindita.
In 2018, the growth of MSMEs in Indonesia 3% annually, proving that MSMEs are one of the businesses that are considered successful in improving the economy in Indonesia (Suyadi.
Dkk, 2.
In 2023.
Makassar had 807 coffee shops, and among them were MSMEs.
One of the MSME coffee shops in Makassar is 148 Coffee Shop (Ramadhani, bustamil, 2.
with the development of umkm in the city of Makassar, especially in the coffee shop sector, shows that people's interest in carrying out daily activities cannot be separated from the existence of coffee shops in the community environment.
So that it can increase the income of umkm actors and related economic turnover .
ur azizah.
Dkk, 2.
In addition, it is crucial to improve the quality of human resources through entrepreneurship and business management education.
To improve competitiveness, firms must have competent and skilled human resources for operations and MSMEs with skilled human resources are also better able to take advantage of new business opportunities more flexibly and profitably (Setyo Budiwitjaksono.
Gideon.
MSMEs frequently struggle with operating costs as they grow and develop (Setyowati.
Endah.
Costs associated with utilities, land and building purchases, transportation, raw materials, and other expenses frequently put pressure on MSMEs' cost structures and reduce their profit margins.
MSMEs' ability to innovate new products and expand their production capabilities may be hampered by inefficient cost management (Darwin, 2.
Agus Alwi .
claims that as the accuracy of the cost of items created directly affects the accuracy of the selling price calculated, businesses are extremely concerned about this.
Goods are not produced at Bisman (Bisnis dan Manajeme.
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excessively high or cheap costs when they are produced at the proper cost.
MSMEs must be astute and quick to reduce operating expenses without sacrificing the caliber of their output.
The profitability of MSMEs is anticipated to increase if prices for goods and services can be lowered at a more favorable rate.
Researchers are compelled to look into Analysis Of The Implementation Of Small Medium Enterprise Cost Of Production Price Study On Coffee Shop as this will undoubtedly boost MSMEs' future resilience and growth.
RESEARCH PROBLEM STATEMENT
The purpose of this study was to analyze the determination of cost of goods based on activities at MSME Coffee Stalls in Makassar.
South Sulawesi.
This research is important to determine whether the determination of the cost of goods using the activity-based costing method is appropriate and can provide benefits to these MSMEs.
especially increasing income from unnecessary expenses.
LITERATURE REVIEW
Micro.
Small, and Medium Enterprises MSME stands for Micro.
Small, and Medium Enterprises.
It is an industrial sector run by individuals, households, or business entities that meet the criteria as micro enterprises.
The criteria for MSMEs are differentiated respectively, namely:
Micro enterprises: Productive businesses owned by individuals or individual business entities with a maximum asset size of IDR 50,000,000 and a maximum turnover of IDR 300,000,000.
And Small business: Businesses that have a net worth of IDR 50 million to IDR 500 million and annual sales ranging from IDR 300 million to IDR 2.
Production costs Production costs are costs incurred by the company during the manufacturing or management process with the aim of producing products that are ready for market.
This calculation of production costs will be carried out from the beginning of processing, to finished or semi-finished goods.
Production costs can be said to be efficient if the expenditure of these costs does not occur a waste and is able to produce product output with good quantity and quality, for this reason a systematic effort is needed in the company by comparing work performance with the plan and making appropriate action on the difference (Rozi.
Fachrul.
In the production of a finished product, the company must measure the costs that have been incurred as a basis for determining the cost of goods, if there is a delay in control, it will result in increased costs and decreased profitability.
In addition to this, the company in carrying out a production activity requires costs to process raw materials into finished products.
The costs incurred will be accumulated to production costs.
RESEARCH METHODS
This type of research is descriptive research with a quantitative approach.
The data used in this study are primary data from direct observation of Real Cafe in Makassar coffee shop MSME business actors.
The data source used in this research is primary data in the form of data directly related to the Real Cafy beverage production process.
In analyzing this research data.
Bisman (Bisnis dan Manajeme.
: The Journal of Business and Management 376 | Bisman: Volume 7.
Nomor 2.
Juli 2024.
the stages in determining the cost of goods based on activity-based costing are as .
Factory overhead costs are charged to the appropriate activity.
Activity costs are grouped into homogeneous cost pools.
Determine the rate for each cost pool.
The rate is calculated by dividing the sum of all costs in the cost pool by the size of the activity performed.
At the next stage, activity costs are charged to products based on the consumption or demand for the activity by each product.
DISCUSSION OF RESEARCH RESULTS
This research establishes product costs by considering the activities actually used in the production process using Real cafe's cost utilization data in December 2023.
Better decision-making on cost, effectiveness, and resource allocation is greatly helped by this.
Table 1.
Monthly Production PRODUCT TYPE milk coffee vanilla latte TOTAL RAW MATERIALS (R.
PRODUCTION QUANTITY .
Rp2,100,000.
Rp3,360,000.
Rp3,500,000.
Rp8,960,000.
Source: Real cafe's 2023.
According to Table 1 above, a real cafe can produce a variety of goods in a single month, such as milk coffee .
units, raw material cost IDR 2,100,000.
units, raw material cost IDR 3,360,000.
, and vanilla latte .
units, raw material cost IDR 3,500,000.
Table 2 Direct Labor Costs PRODUCT
TYPE
milk coffee Cappuccino
vanilla latte TOTAL
LABOR
DIRECT LABOR COSTS
(R.
Rp1,000,000.
Rp1,000,000.
Rp1,000,000.
Rp3,000,000.
Source: Real cafe's 2023.
According to Table 2, each of the three drinks: milk coffee, cappuccino, and vanilla latte requires one worker and costs Rp1,000,000.
Table 3: Costs of Factory Overhead The prices of auxiliary materials are Rp250,000.
00, administration is Rp500,000.
00, electricity is Rp600,000.
telecommunication is Rp600,000.
00, machine depreciation is Rp500,000.
00, and repairs are Rp1,000,000.
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Table 3 Factory Overhead Costs COST TYPE AMOUNT (R.
Cost of auxiliary materials Administration costs Telecommunication costs Electricity cost
Machine depreciation cost
Repair cost
TOTAL
Rp250,000.
Rp500,000.
Rp600,000.
Rp600,000.
Rp500,000.
Rp1,000,000.
Rp3,450,000.
Source: Real cafe's 2023.
Table 4 Classification in Activities ACTIVITY LEVEL Unit Level Batch Level Facility Level FACTORY OVERHEAD COSTS AMOUNT (R.
Cost of auxiliary materials Administration costs Telecommunication costs Electricity cost
Machine depreciation cost
Repair cost
TOTAL
Rp250,000.
Rp500,000.
Rp600,000.
Rp600,000.
Rp500,000.
Rp1,000,000.
Rp3,450,000.
Source: Real cafe's 2023.
Table 4: Classification of Activities Unit Level: This includes costs for supporting materials, administration, and telecommunication.
Batch Level: This includes expenditures for power.
Facility Level: This includes costs for machine repair and depreciation, totaling Rp3,450,000.
Table 5 Determination of Cost Pool and Cost Drive
Cost
Activity Level Pool
Unit Level Batch Level Facility Level FACTORY OVERHEAD COSTS
Cost driver
Cost of auxiliary materials Administration costs Telecommunication costs Electricity cost
Machine depreciation cost
product unit
product unit
product unit
total KWH
machine working vehicle working hours Repair cost
Description 800 unit
1300 KWH
210 hours Source: Real cafe's 2023.
Table 5: determination of cost pool and cost drive shows that the cost drive per unit product is 800 units for pool 1, which includes the cost of auxiliary supplies.
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: The Journal of Business and Management 378 | Bisman: Volume 7.
Nomor 2.
Juli 2024.
administrative expenses, and telecommunications costs.
then facility level factory overhead costs are followed by batch level factory overhead costs.
the total kwh of electricity for cost drive is 1300 kwh.
machine working hours, machine depreciation costs, and factor overhead costs a vehicle's repair cost and working hours total 210
Table 6 pool rate determination Cost
Pool
AMOUNT
(R.
pool rate
Activity Level FACTORY OVERHEAD COSTS
Cost of auxiliary Unit Level materials Administration costs Telecommunication Electricity cost
Batch
Level Facility Level Machine depreciation cost
Repair cost
TOTAL
cost driver cost pool (R.
(R.
Rp250,000.
Rp500,000.
Rp312.
Rp625.
Rp600,000.
Rp750.
Rp600,000.
Rp461.
Rp500,000.
00 Rp2,380.
95 Rp7,142.
Rp1,000,000.
00 Rp4,761.
Rp9,291.
Rp1,687.
Rp461.
Source: Real cafe's 2023.
Table 7 the assignment of overhead costs to each product Activity Level product type (R.
Activity milk coffee Unit Level Batch Level Facility Level Product unit quantity 270 x 1688 280 x 1688 250 x 1688 Total KWH 433 x 462 434 x 462 434 x 462 Machine working hours 70 x 2381 75 x 2381 65 x 2381 Total vanila latte Rp455,760.
Rp472,640.
Rp422,000.
Rp200,046.
Rp200,508.
Rp200,046.
Rp166,670.
Rp178,575.
Rp822,476.
Rp851,723.
Rp154,765.
Rp776,811.
Source: Real cafe's 2023.
Table 7 charges overhead costs to each product where for milk coffee products amounted to Rp822,476.
00, cappocino products amounted to Rp851,723.
00 and for Bisman (Bisnis dan Manajeme.
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vanilla latte products amounted to Rp776,811.
Table 8 calculation of the cost of goods of Activity-based costing system products Description Raw material cost Factory overhead cost Quantity Product unit COGS per unit milk coffee Rp2,100,000.
Rp989,146.
Rp3,089,146.
Rp11,441.
product type (R.
Cappuccino Rp3,360,000.
Rp4,390,298.
Rp7,750,298.
Rp27,679.
vanila latte Rp3,500,000.
Rp4,631,622.
Rp8,131,622.
Rp32,526.
Source: Real cafe's 2023.
Table 8 calculation of the cost of goods of activity-based costing system products for milk coffee products Raw material cost Rp2,100,000.
Factory overhead cost Rp989,146.
Quantity Rp3,089,146.
Product unit 270 and COGS per unit Rp11,441.
for capocino products Raw material cost Rp3,360,000.
Factory overhead cost Rp4,390,298.
Quantity Rp7,750,298.
Product unit 280 and COGS per unit Rp27,679.
for vanilla latte products Raw material cost Rp3,500,000.
Factory overhead cost Rp4,631,622.
Quantity Rp8,131,622.
Product units 250 and COGS per unit Rp32,526.
CONCLUSION
Based on the study's findings, it can be said that cafy real has used the following steps to determine the cost of commodities using activity-based costing: .
Charge factory overhead costs to the relevant activity.
Group activity costs into homogeneous cost pools.
Establish the rate for every cost group.
The following step involves charging activity costs to goods depending on how much each product consumes or demands from the activities.
The rate is computed by dividing the total cost in the cost pool by the amount of the activity completed.
Thus, it can be said that the three actual cafy products' cost of commodities produced was determined in accordance with the activity-based costing method.
Bisman (Bisnis dan Manajeme.
: The Journal of Business and Management 380 | Bisman: Volume 7.
Nomor 2.
Juli 2024.
BIBLIOGRAPHY