Analysis of Cost of Goods Produced as a Determinant of Selling Price Using the Full Costing Method at Tawabang Msmes in Jombang

This study aims to analyze the cost of goods produced using the full costing method in an MSME, namely TawaBang in Jombang. This research also identifies cost components that must be calculated using the full costing method and compares the total production costs between the full costing method and the calculation results of the method currently used by TawaBang MSMEs. This research uses a descriptive qualitative approach. Primary data was obtained through interviews and direct observation with MSME owners at the place of business, while secondary data was obtained from raw material purchase records. The results showed that the full costing method resulted in a higher calculation of total production costs compared to the MSME method, thus providing a more accurate picture of the cost of production. It is hoped that this research will provide more accurate information about calculating the cost of production using the full costing method, so that it can help TawaBang MSMEs and other MSMEs in setting a more appropriate and profitable selling price.