Analysis of Cost of Goods Sold (COGS) Using the Full Costing Method for Takoyaki Snacks

Analisis Harga Pokok Produksi ( HPP ) Menggunakan Metode Full Costing Pada Jajanan Takoyaki

Abstract

This study aims to analyze the calculation of the cost of goods manufactured (COGS) in a takoyaki snack business using the full costing method and compare it with the COGS calculation currently applied by other businesses. This study employed a qualitative descriptive method with a case study approach. Data were obtained through direct interviews with the business owner, observations of the production process, and documentation of production cost records. The collected data were analyzed by identifying and categorizing raw material costs, direct labor costs, and factory overhead costs, then calculated using the full costing method. The results showed that the total production cost based on the full costing method for the period of November 2025 was Rp 23,304,000.00 with a production volume of 31,000 units, resulting in a COGS per unit of Rp 751.75. Meanwhile, the COGS calculation used by the takoyaki snack business only included some cost components, resulting in a lower COGS of Rp 517.87 per unit. There was a difference in COGS of Rp 233.88 per unit due to the exclusion of several cost components, such as direct labor and some factory overhead. The conclusion of this study is that the application of the full costing method provides a more accurate and comprehensive COGS calculation, thus providing a more appropriate basis for determining selling prices. Therefore, it is recommended that takoyaki snack businesses consistently implement the full costing method to improve cost control accuracy and business sustainability.