Perhitungan harga pokok produksi merupakan hal yang sangat penting, mengingat manfaat informasi harga pokok produksi adalah untuk menentukan dasar harga jual produk yang akan disajikan untuk laporan keuangan. tujuan dari penelitian ini yaitu 1) menghitung harga pokok produksi keripik singkong di ukm qobidh menggunakan metode full costing. 2) menganalisis perkiraan keuntungan produksi keripik singkong yang diperoleh dari selisih harga pokok produksi dan harga jual produk di ukm qobidh. 3) menganalisis berapa harga jual produk keripik di ukm qobidh dengan metode cost plus pricing. penentuan sampel yang digunakan pada penelitian ini adalah metode purposive sampling yang merupakaan teknik pengambilan sampel secara acak. informasi data yang digunakan bersumber dari hasil wawancara dengan pemilik ukm qobidh. hasil penelitian diperoleh bahwa harga pokok produksi (hpp) keripik singkong dengan metode full costing sebesar rp. 16.450,75 per bungkus (250 gram). harga jual keripik singkong di ukm qobidh sebesar rp. 20.000 per 250 gram sehingga perkiraan keuntungan yang diperoleh dari selisih harga pokok produksi (hpp) dengan harga jual produk kripik singkong di ukm qobidh sebesar rp. 3.549,25 per 250 gram. harga jual produk singkong menggunakan metode cost plus pricing dengan mark up 20% adalah sebesar rp. 19.741 per 250 gram atau per bungkus. kata kunci: keripik singkong, harga pokok produksi, metode full costing, metode cost plus pricing

Cost of goods manufactured calculation is very important to determine the basis for the selling price of products to be presented for the financial statements. this study aimed at: (1) calculating the cost of goods manufactured of cassava chips at ukm qobidh using full costing method, (2) analyzing the estimated profitability of cassava chips production obtained from the difference between the cost of goods manufactured and the selling price of the product at ukm qobidh, and (3) analyzing the selling price of cassava chips products at ukm qobidh using the cost plus pricing method. the sample used in this study was purposive sampling technique. the data information were from the results of interviews with the owner of ukm qobidh. the results showed that the cost of goods manufactured of cassava chips using the full costing method was rp16,450.75 per pack (250 gram). the selling price of cassava chips at ukm qobidh was rp20,000 per 250 grams, so that the estimated profit obtained from the difference between the cost of goods manufactured and the selling price of cassava chips product at ukm qobidh was rp3,549.25 per 250 grams. the selling price of cassava products using the cost plus pricing method by marking up 20% was rp19,741per250 grams or per pack. keywords: cassava chips, cost of goods manufactured, full costing method, cost plus pricing method