ANALISIS PENENTUAN HARGA POKOK PRODUKSI KOPI PADA TINGKAT PETANI KOPI DI KECAMATAN KEMBANG KABUPATEN BONDOWOSO
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The aim of this research is to count the cost price production on the level of coffee farmers. The cost price production has a very big influence in the calculation of profit and loss. Mistake in determining the profit and loss may happens when a coffee farmer is less- careful or wrongly count it. Keep thinking about the importance of cost price production- which needs a total carefulness and accurateness, of hard competition nowadays, it will push the coffee farmers to compete to one another in producing whether the same product or the substitution product. Therefore, the information of expense and cost price production are needed to all of making the right decision.