NURFALAH, DAMAI (2025) ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PADA TEPUNG TELUR ASIN MENGGUNAKAN PENDEKATAN METODE FULL COSTING (SUATU KASUS PADA PT. ABI NISA SEJAHTERA). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The food and beverage industry continues to experience intense competition in Indonesia, prompting businesses to develop innovative products with accurate cost control. PT. Abi Nisa Sejahtera, a local food company in Banten, produces salted egg powder using duck eggs sourced from local farmers. This research aims to determine the cost of production for salted egg powder using the full costing method, analyze differences with the company's existing cost calculation, and evaluate the impact on the company's revenue. This study uses a descriptive quantitative approach by collecting primary and secondary data through interviews, observations, and documentation. The analysis includes direct material costs, direct labor costs, and both variable and fixed overhead costs. The findings reveal that the company's current cost calculation method is less accurate because it omits some fixed overhead costs, which could lead to suboptimal pricing and profit margins. Implementing the full costing method provides a more comprehensive view of the actual production cost, helping the company to set more appropriate selling prices and maximize profits.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Industri makanan dan minuman di Indonesia terus mengalami persaingan yang ketat, mendorong para pelaku bisnis untuk mengembangkan produk inovatif dengan pengendalian biaya yang akurat. PT. Abi Nisa Sejahtera, sebuah perusahaan makanan lokal di Provinsi Banten, memproduksi tepung telur asin menggunakan telur bebek dari peternak lokal. Penelitian ini bertujuan untuk menentukan harga pokok produksi tepung telur asin menggunakan metode full costing, menganalisis perbedaannya dengan perhitungan biaya perusahaan saat ini, dan mengevaluasi dampaknya terhadap pendapatan perusahaan. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan mengumpulkan data primer dan sekunder melalui wawancara, observasi, dan dokumentasi. Analisis meliputi biaya bahan baku langsung, biaya tenaga kerja langsung, serta biaya overhead variabel dan tetap. Temuan penelitian menunjukkan bahwa metode perhitungan biaya perusahaan saat ini kurang akurat karena mengabaikan beberapa biaya overhead tetap, yang dapat menyebabkan harga dan margin keuntungan yang kurang optimal. Penerapan metode full costing memberikan gambaran yang lebih komprehensif tentang biaya produksi aktual, membantu perusahaan menetapkan harga jual yang lebih tepat dan memaksimalkan keuntungan. | |||||||||
| Uncontrolled Keywords: | salted egg powder, full costing method, cost of production, PT. Abi Nisa Sejahtera, duck eggs | |||||||||
| Subjects: | S Agriculture > S Agriculture (General) | |||||||||
| Divisions: | 04-Fakultas Pertanian 04-Fakultas Pertanian > 54201-Program Studi Agribisnis |
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| Depositing User: | Damai Nurfalah Abdullah | |||||||||
| Date Deposited: | 22 Sep 2025 02:36 | |||||||||
| Last Modified: | 22 Sep 2025 02:36 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/54248 |
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