EVALUASI PENERAPAN METODE FULL COSTING TERHADAP AKURASI PENETAPAN HARGA POKOK PRODUKSI PADA SEKTOR PETERNAKAN AYAM PETELUR

Subaidi, Ahmad, Abdani, Fadlil and Annas, Hafidhun (2024) EVALUASI PENERAPAN METODE FULL COSTING TERHADAP AKURASI PENETAPAN HARGA POKOK PRODUKSI PADA SEKTOR PETERNAKAN AYAM PETELUR. Jurnal Ilmiah Global Education, 5 (4). pp. 1693-1706. ISSN 2723-4665

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Abstract

This study aims to analyse the application of the full costing method in
determining the cost of production at UD. Barokah Jaya, a layer chicken
farming business located in Malang Regency. The urgency of this research
arises from the need to understand how effective cost management can
increase business profitability, especially in the context of increasingly
fierce competition in the livestock industry. The research method used
was qualitative with a descriptive approach. Data collection was
conducted through in-depth interviews with owners and employees,
direct observation of the production process, and documentation of the
company's financial and operational data. Data analysis was conducted by
categorising the information obtained, identifying cost components, and
comparing the results of calculations using the full costing method with
previously applied methods. The research findings show that the
application of the full costing method provides a more comprehensive
picture of production costs, thus assisting management in making more
informed selling price decisions. The results and discussion indicate that
by using this method, UD. Barokah Jaya can identify cost components
more accurately, improve operational efficiency, and maximise
profitability. As a recommendation, it is suggested that the company
continue to implement and develop the full costing method, as well as
conduct training for employees related to cost management to improve
financial performance in the future. This research is expected to serve as a
guide for similar businesses in applying more effective methods in cost
management.

Item Type:	Journal Article
Keywords:	Full Costing Method, Cost of Goods Produced, Cost Management, Profitability, Layer Farming
Subjects:	14 ECONOMICS > 1402 Applied Economics > 140201 Agricultural Economics
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Hafidhun Annas
Date Deposited:	30 Dec 2024 15:09

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