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Analisis Perilaku Biaya pada Usaha Bakso Bakar Ojo Lali Berdasarkan Tingkat Aktivitas Produksi di Kota Medan Safira Aurelia Irawan; Siska Sri Anggraini; Suci Ramadhani; Muhammad Raysa; Putri Kemala Dewi Lubis
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 5 No. 2 (2026): December
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v5i2.540

Abstract

Street-vending culinary micro-enterprises are a backbone of the local economy in Medan City, yet most operators do not separate their costs by behavior relative to the level of production activity. This study describes the cost behavior of the Bakso Bakar Ojo Lali business in Medan City across different levels of production activity. It uses a descriptive quantitative method, in which numerical cost data obtained through structured interviews and business transaction records are analyzed descriptively through tabulation and percentage calculation at production volumes of 600, 700, and 800 skewers per day. The results show that raw-material and gas costs are purely variable, while labor wages, most of the water expense, and transportation are fixed, whereas electricity behaves as a mixed cost. Because of the fixed-cost component, the cost per skewer falls from IDR837 to IDR815 as volume rises, so profit grows more than proportionally to volume. These findings underline the importance of understanding cost behavior for street-vending culinary MSMEs in pricing and production decisions.

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