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All Journal Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Susan Leoni
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Biaya Produksi dan Harga Pokok Penjualan pada Pabrik Sari Gurih Baru 568 Rafika Chairani; Indy Ramadhani Putri Pountung; Susan Leoni; Yuni Astuti Tri Tartiani
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i4.987

Abstract

This study aims to analyze the cost structure of production and the cost of goods sold (COGS) at Sari Gurih Baru 568 Tofu Factory. The research employs a qualitative descriptive method, gathering data through in-depth interviews and non-participant observation. Using this approach, the study explores cost components that influence production efficiency and COGS determination. Through this analysis, the research provides in-depth insights into cost allocation, resource management, and opportunities to enhance cost-efficiency in production. The findings are expected to support improved decision-making in cost management and pricing strategies within the Small and Medium Enterprises (SME) sector.
Co-Authors Indy Ramadhani Putri Pountung Rafika Chairani Yuni Astuti Tri Tartiani