Cost of Goods Produced: Medium Scale and Household Scale Tempe Chips Agroindustry in City of Jambi-Indonesia
DOI:
https://doi.org/10.55677/ijlsar/V03I12Y2024-19Keywords:
Agroindustri, Full Costing, Variabel Costing, Cost Plus PricingAbstract
This research aims to 1) Describe the profile and overview of the Ilham and Slawi Ayu Tempe Chips Agroindustry activities in Jambi City. 2) Calculate and also analyze the amount of cost of production of tempe chips using the Full Costing method and costing variables in the Tempe Chips Agroindustry in Jambi City. 3) Analyze the comparison of the cost of production obtained by the Tempe Chips Agroindustry in Jambi City using the Full Costing method and costing variables. The data used are primary and secondary data. The data was analyzed again in a qualitative descriptive manner. The results of the study show that 1) Ilham agroindustry is one of the medium-scale agroindustries in Jambi City which has an average tempe production capacity of 197.7Kg/production. Slawi Ayu Agroindustry is one of the household-scale agroindustries in Jambi City which has an average tempe production capacity of 35.04 Kg/production. 2) The cost of production of medium-scale agro-industrial tempe chips is Rp. 11,274/300 grams and household-scale agro-industry Rp. 15,804/300 grams. The calculation of the Full Costing method in the medium-scale agro-industry is Rp. 11,610 and in the household-scale agro-industry is Rp. 16,897.7. Meanwhile, according to the accounting theory, the Costing Variable in the medium-scale agroindustry is Rp. 10,340 and the household-scale agroindustry is Rp. 15,289. 3) based on the results of the comparison of the cost of production, it is known that there is a significant difference between the cost of production in the medium-scale agro-industry and the household-scale agroindustry, where the medium-scale agroindustry, namely Ilham, has a cheaper cost of production compared to the Slawi Ayu agroindustry.
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