ASSISTANCE OF CALCULATION THE COST OF PRODUCTION FOR MICRO SMALL AND MEDIUM ENTERPRISES (MSMEs) TOFU ARISTYA
Abstract
The cost of production is all costs related to the product, in which there are elements of production costs in the form of raw material costs, direct labor costs, and factory overhead costs. The cost of production is used by business owners to determine the selling price of products to be sold to consumers. The high and low cost of production will determine the level of income to be obtained, so that if the determination of the cost of production is wrong, the determination of the income obtained is also wrong.There are several approaches in determining the cost of production, including the full costing method and the variable costing method. The location of this research is in the tofu Micro, Small and Medium Enterprises (UMKM) which is located on Jalan Cibalagung Rt. 01 Rw. 05, Pasir Jaya Village, Bogor City, West Java. This research was conducted by comparing the methods used by SMEs withthe full costing method and the variable costing method. The calculation of the cost of production using the Micro, Small and Medium Enterprises (MSME) method, tofus that Mr. Aristiya gets lower results than the full costing method and the variable costing method. This happens, because Micro, Small and Medium Enterprises (MSMEs) tofu not to include costs as a whole.
Keywords
References
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DOI: 10.33751/jce.v3i1.6059
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