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All Journal Jurnal Ilmiah Akuntansi dan Humanika Jurnal ASET (Akuntansi Riset) Bisma: Jurnal Bisnis dan Manajemen Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming International Journal of Financial, Accounting, and Management Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) International Journal of Environmental, Sustainability, and Social Science Asian Journal of Management Analytics
Yogo Heru Prayitno
Unknown Affiliation
Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mechanical Engineering Public Health Social Sciences Other

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Journal : Asian Journal of Management Analytics

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Analysis of the Accuracy of Calculation of Production Costs and Cost of Products for Micro Businesses in the Food & Beverage Sector Rachman, Yoga Tantular; Dianita, Mirna; Hadian, Niki; Tresnawati, Rina; Prayitno, Yogo Heru
Asian Journal of Management Analytics Vol. 3 No. 4 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i4.11921

Abstract

This research provides an overview of the cost of a product for a business which is one of the main things and affects the business plan in the long term. Many of them determine the cost of a product only based on a rough estimate without clarity on the basic elements in the calculation of production costs such as direct labor costs and overhead costs. The research method is descriptive using literature studies and field surveys. The results of this study seek to help micro businesses engaged in the food & beverage sector calculate production costs and cost of products through a simple but more accurate calculation formula than what they have calculated so far. The managerial implication that can be done is that micro industries can apply cost of goods calculations more accurately.
Co-Authors Andhika Ligar Hardika Bayunitri, Bunga Indah Brata, Ignatius Oki Dewa Bunga Indah Bayunitri Dewa Brata, Ignatius Oki Hadian, Niki Karmila, Ika Laksono, R. Roosaleh Laksono, T.Y., R. Roosaleh Mirna Dianita Niki Hadian Rachman, Yoga Tantular Rachman, Yoga Tantular Ramdani, Doni Sendi Gusnandar Arnan Tresnawati, Rina