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All Journal Jurnal Bisnis Kompetitif
Adelya Nurashari
Universitas Terbuka
Social Sciences

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ANALISIS PENENTUAN HARGA POKOK PRODUKSI DAN LABA USAHA TERNAK AYAM BROILER PT. XYZ DI DESA SUMURKONDANG KABUPATEN CIREBON Adelya Nurashari; Riny Jefri
Jurnal Ekonomi Bisnis Kompetif Vol 4 No 3 (2025): Faktor Penentu Minat Pembelian, Kinerja Karyawan, dan Pengelolaan Hubungan Pelang
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/bisniskompetif.v4i3.2545

Abstract

Many businesses have not implemented complete and structured cost recording, especially in the preparation of production costs, even though neatly documented cost data is crucial for accurate total expenses and profits. This study aims to determine the calculation of production costs and profits of PT. XYZ's broiler chicken business operating in Sumurkondang Village, Cirebon Regency. The researcher used a descriptive quantitative method with secondary data sources in the form of financial documents, plasma receivables, cash from cage operations, and transactions related to the twenty-ninth maintenance period. Data analysis was carried out through cost classification, cost calculations to produce total production costs, and then calculating operating profits. The study findings showed a decrease in production costs, due to low sales volume in the previous period but higher expenses due to fluctuations in maintenance costs. This confirms that the full costing method provides more accurate cost recording and profit estimates. The study recommends that PT. XYZ improve control over the utilization of operational costs handled by its partner farmers and adopt digital production monitoring for efficiency and more appropriate managerial decisions.
Co-Authors Riny Jefri