relation: https://eprints.untirta.ac.id/51214/
title: ANALISIS FULL COSTING PADA REKAYASA PRODUK TEPUNG TELUR AYAM DALAM KEGIATAN KEDAIREKA DI PT. ABI NISA SEJAHTERA
creator: AZKIA, FAIZ
subject: HB Economic Theory
subject: HF5601 Accounting
subject: S Agriculture (General)
description: Chicken egg production in Indonesia experienced a surplus of 246.35 thousand tons in 2023. Due to their short shelf life and perishability, eggs require processing to extend usability, one of which is by converting them into egg flour. PT. Abi Nisa Sejahtera, located in Serang City, Banten, produces egg flour but has not implemented the full costing method in calculating production costs. This study aims to analyze the cost components involved in determining the cost of production using the full costing method. The research employed a descriptive quantitative approach and was conducted from September 2024 to June 2025. Data were collected through observation, interviews, and documentation, and analyzed by classifying cost components into raw materials, direct labor, and factory overhead (fixed and variable), then computing total production costs using the full costing method. The results show that the company currently applies the variable costing method, which only considers raw materials, auxiliary materials, variable overhead, and packaging, while the full costing method also includes direct labor, asset depreciation, and fixed overhead costs. Using the full costing method, the production cost per kilogram was calculated at Rp 63,102, revealing a total cost difference of Rp 8,505,194 compared to the company's existing method. It is recommended that the company adopt the full costing approach to ensure more accurate and comprehensive production cost analysis
date: 2025-07-10
type: Thesis
type: NonPeerReviewed
format: text
language: en
identifier: https://eprints.untirta.ac.id/51214/1/Faiz%20Azkia_4441210090_FULL%20TEXT.pdf
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identifier: https://eprints.untirta.ac.id/51214/2/Faiz%20Azkia_4441210090_Lamp.pdf
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identifier: https://eprints.untirta.ac.id/51214/3/Faiz%20Azkia_4441210090_Ref.pdf
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identifier: https://eprints.untirta.ac.id/51214/4/Faiz%20Azkia_4441210090_01.pdf
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identifier: https://eprints.untirta.ac.id/51214/5/Faiz%20Azkia_4441210090_02.pdf
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identifier: https://eprints.untirta.ac.id/51214/6/Faiz%20Azkia_4441210090_03.pdf
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identifier: https://eprints.untirta.ac.id/51214/7/Faiz%20Azkia_4441210090_04.pdf
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identifier: https://eprints.untirta.ac.id/51214/8/Faiz%20Azkia_4441210090_05.pdf
identifier:   AZKIA, FAIZ  (2025) ANALISIS FULL COSTING PADA REKAYASA PRODUK TEPUNG TELUR AYAM DALAM KEGIATAN KEDAIREKA DI PT. ABI NISA SEJAHTERA.  S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.