<![CDATA[This study aims to analyze the cost of goods produced in Layers DNRD Gowa Micro, Small, and Medium Enterprises (MSMEs) in Gowa Regency. The research variable is the production cost of goods. The object of the research is the production costs from July to December 2023 at UMKM Layers DNRD Gowa. Data collection was carried out by conducting observations, documentation, and interviews. Data analysis was carried out using the full-costing method and the cost-plus pricing method. The results of the study are the calculation of the cost of goods produced by UMKM Layers DNRD Gowa using the full costing method of IDR 1,458.21 and based on the cost plus pricing method of IDR 1,604.03. If rounded up, the product selling price is IDR 1,605 per egg, and it makes a profit of IDR 145.82 per chicken egg sold.Penelitian ini bertujuan untuk menganalisis harga pokok produksi pada Usaha Mikro Kecil dan Menengah (UMKM) Layers DNRD Gowa di Kabupaten Gowa. Variabel penelitian adalah harga pokok produksi. Objek pada penelitian yaitu biaya-biaya yang dikeluarkan pada bulan Juli hingga Desember 2023 pada UMKM Layers DNRD Gowa. Pengumpulan data dilakukan dengan melakukan observasi, dokumentasi, dan wawancara. Analisis data dilakukan menggunakan metode Full Costing dan metode Cost Plus Pricing. Hasil penelitian yaitu perhitungan harga pokok produksi UMKM Layers DNRD Gowa menggunakan metode Full Costing sebesar Rp 1.458,21,- dan berdasarkan metode Cost Plus Pricing sebesar Rp 1.604,03,-. Jika dibulatkan harga jual produk sebesar Rp 1.605-, per butir telur dan mendapat keuntungan sebesar Rp 145,82 per butir telur ayam yang dijual.]]>
Copyrights © 2024
