This research aims to determine the total fixed, variable, and overhead costs at CV. Hugo Inovasi, the revenue from gula kelapa cetak or printed coconut sugar business received by the CV. The Cost of Goods Sold (COGS) is determined by CV. Hugo Inovasi in Kebasen Subdistrict, Banyumas Regency.
The method employed in this research is a qualitative-quantitative descriptive analysis method. The data utilized in this study include both primary and secondary data. Sample selection was carried out using purposive sampling, where key informants, namely the owner of CV. Hugo Inovasi, as well as the production and finance divisions, were involved.
The research findings reveal that the fixed costs incurred amount to IDR. 156,561,500, while variable costs vary annually, with the highest reaching IDR. 818,166,155 in 2020. The highest overhead costs incurred were IDR. 660,980,100 in 2020. The revenue received by CV. Hugo Inovasi was highest in 2020 at IDR. 890,922,855 and the lowest in 2021 at IDR. 386,380,606.50. The cost of goods sold (COGS) using the full costing method is IDR. 15,118.52, whereas using the variable costing method, it is IDR. 14,613.00