PENENTUAN HARGA POKOK PRODUKSI DAN BREAK EVENT POINT (BEP) PADA INDUSTRI KECIL TAHU ( kasus: Industri Kecil Tahu Di Kabupaten Serang)
| Main Author: | UMIYATI, UMIYATI |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/3881/1/PENENTUAN%20%20HARGA%20POKOK%20PRODUKSI%20%20DAN%20BREAK%20EVENT%20POINT.PDF https://eprints.untirta.ac.id/3881/ |
Daftar Isi:
- ABSTRACK Umiyati. 2014. Determination of Cost Production and Break Even Point (BEP) at the tofu Small Industries (Case in Serang). Under the guidance of Aliudin and Johan Setiawan. IKM are often less accurate in determining the selling price of its product. It is caused due to an error in the calculation of the cost associated with the product and it is also one of the analyses costs, volume and profits must be known. Then the exact method used in calculating the cost of production is Full Costing method and BEP Analysis. The purpose of this study is How to calculate the cost of production tofu by using the full costing, How much BEP sales and production volume in the Tofu Small Industry in Serang. The data used in this study is primary data secondary data. Primary data by conducting interviews to the 33 owners of tofu Small Industries in Serang while the secondary data obtained through related books, literature according to the title of the study and results of research. The results of the data analysis show that the calculation of cost production is carried out by IKM Tafu in Serang distrct is Rp. 225,- to tofu the size of 4x4 and Rp. 240 to tofu the size 4x8, while the analysis of the results of the calculation of the cost production with full costing method of Rp. 254,99,-. while magnitude BEP sales of Rp. 3.184.088.842,55 while BEP volume production of Rp. 12.487.000 pieces. So the proper method is a Full Costing and BEP. Key word : Determination of Cost Production, Full Costing, Break Even Point (BEP), and Tofu