Analysis of Production Cost Using the Break-Even Point Method at UD Sumber Agung Mojokerto

Abstract

This study aims to analyze the production cost structure, calculate the Cost of Goods 
Manufactured (COGM) using the full costing method, and apply Break Even Point (BEP) analysis at UD 
Sumber Agung tofu factory. This research is motivated by the importance of accurate production cost 
calculation in determining actual profit and supporting management decision-making, especially in 
small-scale manufacturing businesses that still use simple cost recording systems. This study uses a 
descriptive qualitative approach. Data were collected through observation, interviews, documentation, 
and analysis of UD Sumber Agung’s financial records for the 2023–2025 period. Data analysis was 
carried out by identifying production cost components, recalculating production costs using the full 
costing method, and determining the company’s break-even point through BEP analysis. The results 
show that the production cost structure of UD Sumber Agung is dominated by raw material costs, 
particularly soybean costs. The calculation using the full costing method resulted in production costs of 
Rp6,403,168,500 in 2023, Rp6,183,495,250 in 2024, and Rp6,727,145,000 in 2025. The BEP analysis 
shows that the company reached the break-even point at 12,091 units in 2023, 8,536 units in 2024, and 
18,028 units in 2025. Although the company remained above the break-even point and generated profits 
during the research period, the application of the full costing method and BEP analysis is important for 
improving cost control, determining production costs, and supporting profit planning