Analisis Perhitungan Harga Pokok Produksi Tahu Dan Susu Kedelai (Studi Kasus Pada Perusahaan Tahu Dan Sulequ Di Kabupaten Jember

Abstract

The crisis that hit Indonesia has a negative impact on the nation's economy. Although only UMKM is still able to survive but in reality the problems faced by UMKM are very much and heavier, causing most MSMEs difficult to develop. Some entrepreneurs, especially those engaged in manufacturing, are sometimes less precise in calculating production cost. This can have an impact on the policy errors that the company should take so that it is likely to cause the company difficult to grow. The purpose of this research is to know and analyze the cost of production and to formulate method of determining cost of production of tofu owned by Mr Syaifudin and Sulequ owned by Ibu Mujiati in jember district with method of fullcosting. Fullcosting method is one method of determining product costs that impose all costs that behave variable or fixed.