Determination of Cost of Sold Goods in Tapioca Factory of Cluster I and Cluster II in Lampung Province

Abstract

The objective of the study is to find out the cost of goods manufactured (COGM) in tapioca factory cluster I and cluster II in Lampung Province. The methodology that has been used to know and find out the cost of goods manufactured is full costing method. The result of COGM in tapioca factory cluster I and cluster II by full costing method were different for each kilos. COGM by full costing in cluster I was Rp. 7.951,00 and in cluster II was RP. 8.089,00. Those difference occurred due to different capacity of the factory so that it affected the efficiency of production factors usage. Moreover, COGM of tapioca in cluster I and cluster II were still under the price market which is about RP. 10.710,42 for each kilo so that these tapioca factory is required to keep on doing sweet potato grinding. 

Keywords: cost of goods manufactured, factory capacity, full costing method, tapioca factory