ANALISIS HARGA POKOK PRODUKSI USAHA TAHU SINDORO DENGAN MENGUNAKAN METODE FULL COSTING DI KOTA SORONG

Roberthair Suripatty dan Arce Yulita Ferdinandus

Abstract


ABSTRACT

The development of MSME businesses is a supporting factor in determining the movement of the nation’s economy. MSMEs can also create jobs for the community, especially for the people of Sororng City. The contribution of MSMEs to the people of Sorong City is the greatest potential in increasing the local revenue of a city in determing the development and progress of an area. Every business must have competition and obstacles which are challenges that must be faced by business owners in running their business. Hard work is measured by financial performance and good management in seeing the inflow and outflow of activities, both elements of income and elements of expenditure within the MSMEs itself. This can also be the main basis for MSMEs in Sorong City, one of which is the Sindoro tofu factory located in Malanu. Formulation of the problem what is the difference in the calculation of the cost of production carried out by Sindoro Tofu SMEs with the full costing method. This hypothesis research looks at the relationship between the analysis of Cost of Production (X) using the Variable and Full Costing Method (Y) in solving cost management problem in Sindoro Tofu Enterprises, Sorong City. The analytical method used is the quantitative method. The analysis technique uses two methods, namely Variable and Full Costing.

Keywords: MSME, Financial Performance and Management


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