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Naila Kafka Adillah Putri
Universitas Tidar

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Analisis Penentuan Harga Pokok Produk Bersama dan Produk Sampingan sebagai Dasar Efisiensi Biaya Produksi pada Rumah Pemotongan Ayam Tidar Krajan Farm Refaldi; Naila Kafka Adillah Putri; Hanifatus Salwa Azizah; Endang Kartini Panggiarti; Tiara Rani Santoso
RUMI: Rumah Jurnal Ilmiah Multidisiplin Vol. 1 No. 3 (2026): RUMI (Rumah Ilmiah Jurnal Multidisiplin) (Juni)
Publisher : RUMI: Rumah Jurnal Ilmiah Multidisiplin

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Abstract

This study aims to analyze the determination of joint product and by-product costs as a basis for production cost efficiency at Tidar Krajan Farm Slaughterhouse. Using a qualitative descriptive analysis method with a full costing approach and relative sales value method for joint cost allocation, data were collected through interviews and direct observation. The results show that total production costs per month reach Rp194,764,583.33, dominated by raw material costs at 75%, with a cost per kg of Rp40,491.60 for thigh and breast, and Rp31,493.46 for gizzard and wing. Although the difference between the company's method and the joint cost allocation method is only Rp40,416.67, the latter is still recommended for producing more accurate cost information. Including by-product contributions of Rp8,360,000 as additional revenue, the company recorded a net profit before tax of Rp29,545,416.67 per month.
Co-Authors Endang Kartini Panggiarti Hanifatus Salwa Azizah Refaldi Tiara Rani Santoso