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All Journal JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS
Tresia Tururaja
Universitas Papua
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Total Cost Dan Net Profit Margin Usaha Abon Ikan Madurasa Provinsi Papua Barat Sarah Usman; Roni Bawole; Mudji Rahayu; Tresia Tururaja; Marthin Matulessy
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 7 No 1 (2022): j
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v7i1.16486

Abstract

The purpose of the study is to see how much the total cost and net profit margin issued by the Madurasa abon business.The results of the study obtained a total cost of Rp. 7,041,850 using 14.6% fixed cost and 85.4% variable cost. Percentage of production costs not standardized or production Based on orders. NPM is 57.68%. This means that the profits obtained have the potential in the future. However, there is still a large allocation of variable costs. Where the variable cost should have a smaller value than the fixed cost. This means that in carrying out production and cost management, there is still no good standardization in terms of time and costs incurred.
Co-Authors Marthin Matulessy Mudji Rahayu Roni Bawole Sarah Usman