ANALISIS PENENTUAN HARGA POKOK PRODUKSI (HPP) ASET BIOLOGIS (TANAMAN JAMBU KRISTAL) SEBAGAI DASAR PENENTUAN HARGA JUAL YANG KOMPETITIF (Studi Pada CooSAE Binaan PT Narasumber Teknologi Digital)

This study aims to analyze the calculation of Cost of Goods Manufactured (COGM) of biological assets, specifically crystal guava plants, as a basis for determining competitive selling prices at CooSAE under the guidance of PT Narasumber Teknologi Digital. The research is motivated by the phenomenon that farmers often determine selling prices based solely on market fluctuations without accurate production cost calculations, which may lead to losses and threaten business sustainability. This study employs a descriptive quantitative approach using the full costing method to calculate all production cost components, including direct material costs, direct labor costs, and manufacturing overhead costs. Data were collected through interviews and documentation at CooSAE located in Kota Batu. The results indicate that comprehensive COGM calculations provide a more accurate representation of actual production costs compared to previous practices. The application of COGM as the basis for pricing results in more rational selling prices that cover total production costs and generate reasonable profit margins for farmers and cooperatives. Furthermore, the study highlights the importance of systematic cost recording in accordance with biological asset accounting principles to ensure that the economic value of crops reflects real conditions. Therefore, the implementation of a full costing-based COGM approach can serve as a strategic tool to enhance competitiveness, maintain price stability, and support the sustainability of horticultural agribusiness.