PENENTUAN HARGA POKOK PRODUKSI USAHA PENGGEMUKAN SAPI: STUDI KASUS USAHA PENGGEMUKAN SAPI MILIK KASTAMAR DI KECAMATAN TERBANGGI BESAR KABUPATEN LAMPUNG TENGAH
Abstract: This research aims
to find out cost of goods production business of fattening cattle owned
Kastamar by using full costing method, cost of goods production of cattle
fattening owned by Kastamar using variable costing methods, revenues of cattle
fattening owned Kastamar, and the cost of sold beef at butcher. The research
was carried out with the method of case study on fattening cattle Kastamar,
Terbanggi Besar sub district, Lampung Tengah district. Location determination
research done deliberately (purposive) with the consideration that the
population of cattle in Terbanggi Besar sub district, Central Lampung district
was the largest cattle population in the province of Lampung, and in the
location of such research has not made any calculation of the cost of goods
production. Methods of data analysis methods used were cost of goods production
of full costing methods, and cost of goods production of variable costing
methods. The results showed: (1) the cost production of fattening cattle owned
Kastamar using full costing method in period I, II, and III was Rp 40,369/kg,
Rp 40,082/kg, and Rp 41,854/kg, (2) the cost production of fattening cattle
owned Kastamar using variable costing method in period I, II, and III was Rp
38,115/kg, Rp 37,946/kg, and Rp
39,481/kg, revenues fattening cattle owned Kastamar to the period I, II , III
was Rp 43,795,082, Rp 52,404,082, and Rp 41,866,082, cost of sold beef at
butcher in the period I, II, and III was Rp 112,182/kg, Rp 111,632/kg, and Rp
112,724/kg.
Penulis: Amalia Karina, R
Hanung Ismono, Adia Nugraha
Kode Jurnal: jppertaniandd150937
