{"id":7126,"date":"2026-10-25T16:15:12","date_gmt":"2026-10-25T09:15:12","guid":{"rendered":"https:\/\/forwarder.ai\/blog\/?p=7126"},"modified":"2026-10-26T11:38:37","modified_gmt":"2026-10-26T04:38:37","slug":"apa-itu-cogm","status":"publish","type":"post","link":"https:\/\/forwarder.ai\/blog\/apa-itu-cogm\/","title":{"rendered":"Cost of Goods Manufactured (COGM): Komponen &#038; Cara Hitungnya"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Cost of Goods Manufactured (COGM) adalah biaya yang dikeluarkan untuk menghasilkan barang yang telah selesai diproduksi dalam suatu periode. Perhitungan biaya ini membantu perusahaan mengevaluasi biaya produksi, menentukan nilai persediaan, dan menyusun strategi pengendalian biaya secara lebih akurat.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Melalui perhitungan COGM, perusahaan dapat mengetahui biaya produksi barang yang telah selesai dikerjakan, termasuk memperhitungkan persediaan barang dalam proses pada awal dan akhir periode. Pahami COGM lebih dalam di artikel ini.<\/span><\/p>\n<h2><b>Apa Itu Cost of Goods Manufactured (COGM)?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">COGM adalah total biaya yang berkaitan dengan barang yang berhasil diselesaikan proses produksinya selama periode tertentu. Istilah Cost of Goods Manufactured merujuk pada biaya barang selesai diproduksi, bukan hanya biaya yang dikeluarkan selama proses manufaktur berlangsung.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dalam akuntansi biaya, COGM memperhitungkan total biaya manufaktur selama suatu periode serta perubahan nilai persediaan barang dalam proses atau <\/span><i><span style=\"font-weight: 400;\">work in process<\/span><\/i><span style=\"font-weight: 400;\"> (WIP). Dengan demikian, perusahaan dapat mengetahui biaya yang melekat pada barang yang telah selesai diproduksi dan siap dipindahkan ke persediaan barang jadi (<\/span><i><span style=\"font-weight: 400;\">finished goods<\/span><\/i><span style=\"font-weight: 400;\">).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sebagai contoh, sebuah perusahaan memproduksi 1.000 unit produk selama satu bulan. Selama periode tersebut, perusahaan mengeluarkan biaya bahan baku, tenaga kerja langsung, dan overhead manufaktur. Namun, tidak semua produk yang dikerjakan pada awal periode langsung selesai pada bulan yang sama.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Beberapa manfaat perhitungan COGM bagi perusahaan manufaktur meliputi:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mengendalikan biaya produksi.<\/b><span style=\"font-weight: 400;\"> Perusahaan dapat memantau biaya bahan baku, tenaga kerja, dan overhead untuk menemukan komponen biaya yang meningkat atau berpotensi dihemat.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mengevaluasi efisiensi produksi.<\/b><span style=\"font-weight: 400;\"> Perbandingan biaya antarkala membantu perusahaan menilai apakah proses produksi berjalan sesuai target dan apakah penggunaan sumber daya sudah efisien.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mendukung penilaian persediaan.<\/b><span style=\"font-weight: 400;\"> COGM membantu menentukan biaya barang yang selesai diproduksi untuk dipindahkan ke persediaan barang jadi, sehingga pencatatan persediaan dapat dilakukan dengan lebih akurat.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Membantu perencanaan anggaran dan harga.<\/b><span style=\"font-weight: 400;\"> Informasi biaya produksi dapat menjadi salah satu dasar dalam menyusun anggaran, mengevaluasi margin, dan menetapkan harga jual bersama pertimbangan pasar lainnya.<\/span><\/li>\n<\/ul>\n<h2><b>COGM Terdiri dari Apa Saja?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">COGM melibatkan tiga komponen utama biaya manufaktur, yaitu bahan baku langsung, tenaga kerja langsung, dan overhead manufaktur. Ketiganya membentuk total biaya manufaktur yang kemudian disesuaikan dengan nilai persediaan barang dalam proses.<\/span><\/p>\n<h3><b>1. Biaya bahan baku langsung (<\/b><b><i>direct materials<\/i><\/b><b>)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Bahan baku langsung adalah material yang digunakan secara langsung untuk menghasilkan produk dan dapat ditelusuri ke produk tersebut. Contohnya, perusahaan furnitur menggunakan kayu untuk membuat meja dan kursi. Sementara itu, jika perusahaan makanan maka menggunakan tepung, gula, atau bahan utama lain dalam proses produksinya.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dalam perhitungan biaya produksi, perusahaan perlu menghitung bahan baku yang benar-benar digunakan selama periode tersebut. Nilainya tidak selalu sama dengan total pembelian bahan baku karena perusahaan mungkin masih memiliki persediaan bahan baku dari periode sebelumnya atau menyisakan bahan baku pada akhir periode.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Rumus untuk menghitung bahan baku langsung yang digunakan adalah:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Bahan baku digunakan = Persediaan awal bahan baku + Pembelian bersih bahan baku \u2212 Persediaan akhir bahan baku<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><b>2. Biaya tenaga kerja langsung (<\/b><b><i>direct labor<\/i><\/b><b>)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Biaya tenaga kerja langsung mencakup upah dan biaya tenaga kerja lain yang berkaitan langsung dengan proses pembuatan produk. Contohnya meliputi upah operator produksi yang merakit komponen, pekerja yang mengoperasikan mesin untuk membuat produk, atau tenaga kerja yang melakukan proses pengolahan bahan baku.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Biaya ini perlu dibedakan dari biaya tenaga kerja tidak langsung, seperti gaji staf administrasi pabrik atau personel yang mendukung operasional secara umum. Biaya tenaga kerja tidak langsung biasanya masuk ke dalam overhead manufaktur.<\/span><\/p>\n<h3><b>3. Biaya overhead manufaktur (<\/b><b><i>manufacturing overhead<\/i><\/b><b>)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Overhead manufaktur adalah biaya produksi selain bahan baku langsung dan tenaga kerja langsung. Biaya ini mendukung berlangsungnya proses manufaktur, tetapi tidak selalu dapat ditelusuri secara langsung ke satu unit produk.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Contoh overhead manufaktur antara lain:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Biaya listrik dan air untuk operasional pabrik.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Penyusutan mesin dan peralatan produksi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Biaya perawatan mesin produksi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gaji supervisor dan tenaga kerja tidak langsung di pabrik.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Biaya sewa fasilitas produksi.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tidak semua pengeluaran perusahaan termasuk dalam COGM. Biaya pemasaran dan biaya administrasi umum yang tidak berkaitan dengan proses manufaktur biasanya tidak dimasukkan ke dalam biaya produksi. Pemisahan ini penting agar perhitungan biaya barang selesai diproduksi tetap akurat.<\/span><\/p>\n<h2><b>Bagaimana Cara Menghitung COGM?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Cara menghitung COGM dimulai dengan menjumlahkan biaya bahan baku langsung yang digunakan, biaya tenaga kerja langsung, dan overhead manufaktur. Hasilnya disebut <\/span><b>total biaya manufaktur (<\/b><b><i>total manufacturing costs<\/i><\/b><b>)<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Selanjutnya, total biaya manufaktur disesuaikan dengan nilai persediaan barang dalam proses pada awal dan akhir periode.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Rumus total biaya manufaktur adalah:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Total biaya manufaktur = Bahan baku langsung yang digunakan + Tenaga kerja langsung + Overhead manufaktur<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Setelah total biaya manufaktur diperoleh, gunakan rumus COGM berikut:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>COGM = WIP awal + Total biaya manufaktur \u2212 WIP akhir<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Keterangan:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>WIP awal:<\/b><span style=\"font-weight: 400;\"> nilai barang dalam proses yang belum selesai pada awal periode.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Total biaya manufaktur:<\/b><span style=\"font-weight: 400;\"> jumlah biaya bahan baku langsung yang digunakan, tenaga kerja langsung, dan overhead manufaktur selama periode tersebut.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>WIP akhir:<\/b><span style=\"font-weight: 400;\"> nilai barang dalam proses yang masih belum selesai pada akhir periode.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Persediaan WIP awal ditambahkan karena biaya produksinya telah dikeluarkan pada periode sebelumnya, tetapi barang tersebut baru selesai diproduksi pada periode berjalan. Sebaliknya, WIP akhir dikurangkan karena barang tersebut belum selesai diproduksi sehingga biayanya belum seluruhnya menjadi biaya barang selesai diproduksi pada periode tersebut.<\/span><\/p>\n<h2><b>Contoh Perhitungan COGM<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Untuk memahami penerapan rumus COGM, perhatikan contoh perusahaan manufaktur yang memproduksi peralatan rumah tangga selama satu bulan.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Perusahaan memiliki data biaya dan persediaan sebagai berikut:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Persediaan awal bahan baku: Rp20.000.000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pembelian bersih bahan baku: Rp80.000.000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Persediaan akhir bahan baku: Rp15.000.000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Biaya tenaga kerja langsung: Rp30.000.000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Overhead manufaktur: Rp25.000.000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">WIP awal: Rp10.000.000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">WIP akhir: Rp12.000.000<\/span><\/li>\n<\/ul>\n<h3><b>1. Menghitung bahan baku langsung yang digunakan<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Langkah pertama adalah menghitung bahan baku yang benar-benar digunakan selama periode produksi.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bahan baku digunakan = Rp20.000.000 + Rp80.000.000 \u2212 Rp15.000.000<\/span><\/p>\n<p><b>Bahan baku digunakan = Rp85.000.000<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Artinya, dari total bahan baku yang tersedia, perusahaan menggunakan bahan baku senilai Rp85.000.000 untuk kegiatan produksi selama periode tersebut.<\/span><\/p>\n<h3><b>2. Menghitung total biaya manufaktur<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Setelah biaya bahan baku langsung diketahui, jumlahkan dengan biaya tenaga kerja langsung dan overhead manufaktur.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Total biaya manufaktur = Rp85.000.000 + Rp30.000.000 + Rp25.000.000<\/span><\/p>\n<p><b>Total biaya manufaktur = Rp140.000.000<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Nilai tersebut menunjukkan total biaya produksi yang dikeluarkan selama periode berjalan, sebelum memperhitungkan perubahan persediaan barang dalam proses.<\/span><\/p>\n<h3><b>3. Menghitung COGM<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Langkah terakhir adalah menambahkan WIP awal dan mengurangi WIP akhir dari total biaya manufaktur.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">COGM = Rp10.000.000 + Rp140.000.000 \u2212 Rp12.000.000<\/span><\/p>\n<p><b>COGM = Rp138.000.000<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Dengan demikian, biaya barang yang selesai diproduksi selama periode tersebut adalah Rp138.000.000. Nilai ini dapat digunakan perusahaan untuk membantu menentukan nilai persediaan barang jadi dan mengevaluasi biaya produksi.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Perlu diperhatikan bahwa COGM merupakan nilai biaya, bukan otomatis harga jual produk atau biaya per unit. Untuk mengetahui biaya produksi per unit, perusahaan masih perlu membagi biaya yang relevan dengan jumlah unit yang selesai diproduksi, dengan memastikan dasar perhitungannya konsisten.<\/span><\/p>\n<h2><b>Apakah COGM dan COGS Sama?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">COGM dan COGS sering dianggap sama karena keduanya berkaitan dengan biaya produk yang dihasilkan perusahaan. Selain itu, keduanya digunakan dalam akuntansi biaya dan berhubungan dengan persediaan. Namun, COGM dan COGS memiliki fungsi yang berbeda.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">COGM (<\/span><i><span style=\"font-weight: 400;\">Cost of Goods Manufactured<\/span><\/i><span style=\"font-weight: 400;\">) menunjukkan biaya barang yang selesai diproduksi selama suatu periode. Sementara itu, <\/span><a href=\"https:\/\/forwarder.ai\/blog\/cogs-adalah\/\"><span style=\"font-weight: 400;\">COGS (<\/span><i><span style=\"font-weight: 400;\">Cost of Goods Sold<\/span><\/i><span style=\"font-weight: 400;\">)<\/span><\/a><span style=\"font-weight: 400;\">, atau harga pokok penjualan, menunjukkan biaya barang yang terjual selama periode tersebut.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Perbedaannya dapat dilihat dari beberapa aspek berikut:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fokus perhitungan:<\/b><span style=\"font-weight: 400;\"> COGM berfokus pada barang yang selesai diproduksi, sedangkan COGS berfokus pada barang yang telah terjual.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Persediaan yang diperhitungkan:<\/b><span style=\"font-weight: 400;\"> COGM memperhitungkan WIP awal dan WIP akhir. COGS memperhitungkan persediaan barang jadi awal, COGM, dan persediaan barang jadi akhir.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tujuan penggunaan:<\/b><span style=\"font-weight: 400;\"> COGM membantu mengevaluasi biaya produksi dan nilai barang jadi yang dihasilkan. COGS digunakan untuk menghitung harga pokok barang yang terjual dan membantu menentukan laba kotor.<\/span><\/li>\n<\/ul>\n<h2><b>Sudah Tahu Apa Itu COGM?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Jadi, COGM adalah biaya barang yang berhasil diselesaikan proses produksinya selama periode tertentu. Perhitungannya mencakup biaya bahan baku langsung yang digunakan, tenaga kerja langsung, dan overhead manufaktur, kemudian disesuaikan dengan nilai WIP awal dan WIP akhir.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Memahami COGM membantu perusahaan manufaktur mengevaluasi biaya produksi, mengelola persediaan, dan mendukung pengambilan keputusan keuangan. 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Perhitungan [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":7127,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[29],"tags":[],"class_list":["post-7126","post","type-post","status-publish","format-standard","has-post-thumbnail","category-bisnis-supply-chain"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cost of Goods Manufactured (COGM): Komponen &amp; Cara Hitungnya - Forwarder.ai - Blog<\/title>\n<meta name=\"description\" content=\"Cost of Goods Manufactured (COGM) adalah biaya barang yang sudah selesai diproduksi. 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