<![CDATA[This research aims to: understand and analyze the Determination of Production Costs Based on the Full Costing Method (Case Study at Tape An-nur Micro, Small, and Medium Enterprises in Soppeng Regency). The sample used in this study is the daily cost data and information during January 2024 at Tape An-nur Micro, Small, and Medium Enterprises. Data collection techniques used are interviews and documentation. The data analysis technique uses qualitative descriptive analysis. This technique begins with collecting the required data, including production cost information and supporting evidence, conducting interviews with business owners, recording important elements explained during the interview process, processing information from interviews and administrative data by analyzing the collected data, explaining the process of determining production costs at Tape An-nur, and finally summarizing the findings. Based on the research results: (1) The Production Cost determined by the researcher shows that the production cost for Tape An-nur MSME products is Rp. 19.283 for Tape, Rp. 38.743 for Kacang kupas, Rp. 19.379 for Bolu Cukke, Rp. 18.418 for Jipang, and Rp. 19.383 for Kerupuk jintan, while the selling prices set by the company are Rp. 25,000 for Tape and Bolu Cukke, Rp. 20,000 for Jipang and Kerupuk jintan, and Rp. 50,000 for Kacang kupas. (2) Looking at the comparison between the production cost and the selling price of the products, the business owner earns a profit of Rp. 5.717 for Tape, Rp. 11.257for Kacang kupas, Rp. 5.370 for Bolu Cukke, Rp. 1.581 for Jipang, and Rp. 617 for Kerupuk jintan.]]>
Copyrights © 2025
