Analisis Perbandingan Harga Pokok Produksi Maklon Dan Harga Pokok Produksi Secara Menyeluruh (Studi Kasus Pada Icyland Apparel)

Abstract

This research was conducted in Icyland Apparel business located at Sidoarjo. This study aims to analyze the cost of production made by Icyland Apparel by comparing several alternatives presented so that it can be known at the level where the product line produced can be profitable so that it can be considered related to the production of Icyland Apparel going forward. This research refers to the product line produced by the Icyland Apparel so focus on the current production. This research uses qualitative approach. The method used is comparative study or comparison. Data collection using interview. The results indicate that the alternative to self-produced is more profitable than maklon or using the services of other companies for production. Whether in terms of profit to be gained and also some factors that cause the production itself is more profitable overall. However, the capital used to produce itself costs a lot. So it is necessary to consider when using these alternatives both long term and short term.