Rancangan Bangun Sistem Informasi Akuntansi Perhitungan HPP Metode Full Costing Basis Web

Cost of Goods Manufactured (COGM) calculation plays a vital role in determining selling prices and estimating corporate profitability. However, manual COGM determination in medium-scale enterprises frequently triggers recording errors, unintegrated cost data, and slow data processing. This study aims to design and develop a web-based Accounting Information System for COGM calculation using the Full Costing method to ensure all production cost components—including direct material costs, direct labor costs, and factory overhead costs—are comprehensively calculated. The system development applies the Waterfall method through requirement analysis, Unified Modeling Language (UML) design, PHP and MySQL implementation, and Black Box Testing. The results indicate that the system successfully automates cost recording, calculates COGM per unit, and provides output reports for COGM, profit and loss, and inventory in real-time structured on a dashboard. The implementation of this integrated system enhances efficiency, speed, and accuracy of web-based production cost information, thereby assisting management as a basis for setting selling prices and supporting optimal corporate decision-making.