Implementasi Sistem Biaya Hibrida untuk Menentukan Harga Pokok Produksi pada UMKM Kuliner : Studi Kasus UMKM Jambi

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector contribute significantly to regional economic resilience, yet they often face limitations in cost recording systems, particularly in calculating the Cost of Goods Sold (COGS). Conventional approaches such as full costing and variable costing are inadequate in heterogeneous production environments, as they either distort product prices through disproportionate allocation of fixed costs or neglect fixed costs that are crucial for operational sustainability. To address these shortcomings, hybrid costing integrates traditional cost allocation with activity-based costing (ABC), enabling more precise overhead distribution based on actual cost drivers. This study aims to examine the implementation of hybrid costing in calculating COGS for MSMEs, with Ayam Geprek Kribo in Jambi serving as the case study. Employing a descriptive-quantitative case study design, data were collected through one-day intensive observation and structured interviews, encompassing direct materials, direct labor, and overhead components. The findings reveal that although the enterprise relies on a simple manual recording system, hybrid costing can be effectively applied to produce more accurate COGS estimations. Daily consumption of fresh chicken ranges from 60–80 kilograms, complemented by costs for spices, labor wages, utilities, and packaging. Hybrid costing demonstrates superior accuracy compared to full costing and variable costing, as it reflects actual resource consumption through relevant activity drivers. Academically, the study validates hybrid costing as a suitable approach for MSMEs with mixed production systems, while practically it offers a prototype for daily cost recording and rational price-setting strategies, thereby enhancing profitability and managerial decision-making.