Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Mantik
Nurlaela, Arini
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Production cost analysis using full costing method of crystal guava business in bantarsari village Nurlaela, Arini; Gandhy, Abel; Zaini, Oktori Kiswati
Jurnal Mantik Vol. 9 No. 2 (2025): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i6.6507

Abstract

Crystal guava contains many nutrients such as vitamins B and A, as well as antioxidants that are good for health, such as boosting the immune system, aiding digestion, improving skin health, and reducing the risk of heart disease. Conducting a cost analysis is an important step that must be taken by business operators. The purpose of this study is to assist crystal guava farmers in Bantarsari in achieving fair profits through an analysis of the Production Cost Analysis for Crystal Guava Fruit in Bantarsari Village, aiming to determine the appropriate and competitive selling price for this business. Production Cost Analysis can be conducted using either the Full Costing or Variable Costing method. In this study, the Full Costing method was used, where the researcher included all production costs, such as fixed costs and variable costs, in the COGS calculation analysis. From the analysis conducted, the COGS was determined to be Rp 3,173 per kilogram, meaning that this price is the minimum selling price that can be applied for the business to reach the break-even point, where income and expenses are balanced
Co-Authors Gandhy, Abel Zaini, Oktori Kiswati