Tajidan, Tajidan and Halil, Halil and Fernandez, Edy and Efendy, Efendy and Nabilah, Sharfina and Effendy, Effendy (2022) A Cost-Driven Method for Determining the Optimum Selling Price in Tofu Production on the Household-Scale Tofu Agroindustry: A Case Study in Mataram, Indonesia. A Cost-Driven Method for Determining the Optimum Selling Price in Tofu Production on the Household-Scale Tofu Agroindustry: A Case Study in Mataram, Indonesia, 17 (3). pp. 1033-1039. ISSN 1743-761X
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Abstract
The determination of the cost of production is a necessity for every entrepreneur to establish the cost of the goods sold. The methods commonly used are the Cost Structure method, the Activity-Based Costing method, and the Volume Cost Profit method. The solution proposed in this article is a cost-driven method which is considered simpler in determining the optimal selling price for the tofu agroindustry on a household scale. This study aims to analyze the correlational relationship between raw material costs, firewood costs, and labor wages with production, and to find a cost-driven formulation by modifying the Volume Cost Profit method. The research was conducted in the tofu agro-industry center in Kekalik Jaya Urban Village, Sekarbela District and in Abiantubuh Baru Village, Sandubaya District with the number of respondents 40 units of tofu agro-industry selected by the accidental proportional sampling method consisting of 27 agro-industry units in Kekalik Jaya sub-district and 13 agroindustry units in Abiantubuh Baru Urban Village. Collecting data using
| Item Type: | Article |
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| Keywords (Kata Kunci): | raw material cost, product cost, triangulation method |
| Subjects: | S Agriculture > S Agriculture (General) |
| Divisions: | Fakultas Pertanian |
| Depositing User: | Dr.Ir.MS Tajidan Tajidan |
| Date Deposited: | 05 Jul 2022 00:13 |
| Last Modified: | 05 Jul 2022 00:13 |
| URI: | http://eprints.unram.ac.id/id/eprint/29678 |
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