Optimalisasi Perhitungan Harga Pokok Produksi pada Rumah Makan Padang Restu Bundo

Abstract

This activity aims to assist Restu Bundo Padang Restaurant in optimizing the calculation of production costs through the application of the process costing method. Prior to the activity, production cost calculations were still simple, resulting in inaccurate cost of production (HPP) and inconsistent pricing decisions. By involving the owner and employees, data on raw material costs, labor, and overhead were collected and analyzed using the process costing method. The results show that this method produces a more systematic calculation of HPP by distinguishing between finished goods and work in process. The changes achieved were not only technical but also behavioral, as managers became more aware of the importance of periodic cost recording. Theoretically, this finding supports the concept of cost accounting that process costing is relevant for businesses with mass and homogeneous production, including restaurants. With improved cost recording, businesses can set more accurate selling prices, enhance efficiency, and strengthen competitiveness.