FITRIYANI, MELI (2019) ANALISIS EKONOMI DAN PENENTUAN HARGA JUAL KOMODITI CABAI MERAH BESAR (Capsicum annum L) (Suatu Kasus di Kecamatan Mandalawangi Kabupaten Pandeglang). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

Text ANALISIS EKONOMI DAN PENENTUAN HARGA JUAL KOMODITI CABAI MERAH BESAR (Capsicum annum L) (Suatu Kasus di Kecamatan Mandalawangi Kabupaten Pandeglang).pdf Restricted to Registered users only Download (2MB)

Abstract

Farmers often found less accurate in determining their selling price for their commodity. This case happens due to their cost of goods miss-calculating. Therefore, its production volume and profit, as parts of cost analysis, should be determined. Accordingly, a method that suits well with the case is using full costing method and Break Event Point analysis. The purpose of this research was to discover how to calculate the chili cost of goods manufactured by using full costing method by considering the farmers‟ BEP sales, production and volume in Mandalawangi, Pandeglang, Banten. This research used primary and secondary data. The primary data was taken by conducting direct interviews with 15 red chili pepper farmers in Mandalawangi. The secondary data is collected from literature reviews from appropriate books, journals and articles according to the main idea and the result of the research. The result of the research showed the cost of chili manufactured done by the farmers was Rp. 12.000/kg while using full costing method, the result was Rp. 10.743,49,-, the amount of the BEP sales showed Rp. 1.031.814.166, the BEP production result was Rp. 7.109.638 and BEP volume was Rp/ 231.800/kg. Therefore, the result of this research was able to conclude that full costing method and Break Event Point analysis was appropriate to be used to determine the cost of chili manufactured. Keywords: Cost Of Goods Manufactured, Full Costing, Break Event Point (BEP), and Chili.

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