<![CDATA[General Background The food manufacturing industry relies on high operational efficiency and optimized cycle times to fulfill market demands. Specific Background PT. XYZ faces operational choices between manual tools and automated machines in its bread production line, creating tradeoffs between processing speed and cost allocations. Knowledge Gap Empirical evaluations integrating motion-study measurements with comprehensive cost structures for comparing automated and manual bread production remain limited. Aims This study evaluates cycle time, standard time, and production cost differences between manual and automated equipment using the Maynard Operation Sequence Technique and full costing. Results Automated machinery achieves a standard cycle time of 68.62 hours compared to 99.46 hours for manual tools, while total production costs reach Rp. 40,500,000 for automated systems versus Rp. 20,400,000 for manual tools. Novelty A dual-framework comparison linking predetermined motion time standards directly with full overhead cost calculations in food manufacturing. Implications Manufacturers can justify automation investments by increasing unit output to balance higher fixed capital costs through time efficiency gains. Key Findings Highlights Automated systems reduce standard production cycle time from 99.46 hours to 68.62 hours compared to manual operation. Full costing reveals total manual production cost at Rp. 20,400,000, while automated production costs Rp. 40,500,000. Machine automation increases overall production speed despite higher operational overhead investments. Keywords Maynard Operation Sequence Technique; Full Costing; Production Cycle Time; Manufacturing Automation; Cost Analysis]]>
