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COGS is very important in determining the selling price of a product. The aim of this research is to compare the calculation of the COGS between methods variable costing with method full costing based on market prices as the basis for determining product selling prices. The object of this research is the Traditional Herbal Medicine MSMEs Ibu Mani Pamekasan. The method used is a case study with direct observation. Data analysis techniques using variable costing and full costing. The results of the research, namely in calculating the cost of production, show that the method full costing has a higher nominal figure than the method variable costing so that if the object of the research wants long-term profits then use the calculation of the cost of production using the method full costing because of the method full costing takes into account all elements of production costs both fixed and variable. The results of this research are useful for MSMEs in maximizing their profits.
Trisnawati et al. (Fri,) studied this question.