Joint Cost Analysis for Calculating Production Cost Using the Absorption Cost Approach at PT Fortuna Inti Alam

Rilly Keysia Salaki; Victorina Tirayoh; Diana Lintong

doi:10.55927/fjas.v5i1.552

Authors

Rilly Keysia Salaki Universitas Sam Ratulangi
Victorina Tirayoh Universitas Sam Ratulangi
Diana Lintong Universitas Sam Ratulangi

DOI:

https://doi.org/10.55927/fjas.v5i1.552

Keywords:

Joint Cost, Cost of Goods Manufactured (COGM), Absorption Costing

Abstract

This study aims to analyze the efficiency and accuracy of COGS calculations in manufacturing companies that face joint costs due to simultaneous production processes. A case study was conducted at PT Fortuna Inti Alam, a ground coffee processing company that produces Formula-1 and Fortorang products. This study analyzes COGS calculations for the October–December 2024 period through joint cost allocation using the absorption costing method, which allocates all production costs, both variable and fixed, to product COGS. The research method used is descriptive qualitative with a case study approach. The results of the study show that the total joint cost is IDR 347,132,000 for a total production of 9,300 kg of ground coffee, resulting in a COGS of IDR 37,326 per kilogram for both products proportionally and consistently.

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