Analisis Akuntansi Biaya Pada Usaha Mikro Kecil Menengah Olahan Rumahan Tempe Yuri

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting the community economy, particularly in the home-based food processing sector. One of the main problems faced by MSMEs is the lack of proper implementation of cost accounting in the production process. This study aims to analyze the application of cost accounting in the home-based processed food MSME, Tempe Yuri, and its impact on the calculation of production cost. The research method used is descriptive qualitative, with data collection techniques including observation, interviews, and documentation. The results indicate that Tempe Yuri has not implemented systematic recording and classification of production costs, especially direct labor costs and factory overhead costs. As a result, the calculation of production cost does not accurately reflect the actual costs incurred. This study concludes that the implementation of a simple cost accounting system is necessary to improve cost efficiency, determine appropriate selling prices, and enhance business sustainability