Analisis Perhitungan Harga Pokok Produksi dengan Pendekatan Joint Product pada Raja Pentol Uni X

The study aims to analyze the calculation of Cost of Goods Manufactured (COGM) with the approach of joint products at Raja Pentol Uni X. This business produces 6 variants of pentol, namely chopped pentol, cheese, vein, mercon, sausage, and gravel. The method of research used is descriptive quantitative with survey data collection and interviews. Previously Raja Pentol Uni X only recorded the incoming money from the sale of pentol and estimated the costs incurred, as a result Raja Pentol Uni X could not determine how much the cost of production per pack of each product and how much the contribution margin of each product produced and the profit. Therefore, the author helps Uni X perform calculations, so that it is known that the COGM per pack of each product in June 2024, namely minced pentol IDR 17,356, cheese pentol IDR 15,496, vein pentol IDR 15,207, mercon pentol IDR 18,628, sausage pentol IDR 14,891, and gravel pentol IDR 14,023. The contribution margin of each product is minced pentol Rp12,644, cheese pentol Rp14,504, vein pentol Rp14,793, mercon pentol Rp11,372, sausage pentol Rp15,109, and gravel pentol Rp 15,977 and the net profit of Raja Pentol Uni X is Rp146,789,125.