Tajidan, Tajidan (2022) PROSES REVIEWE: 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. https://www.iieta.org/journals/ijsdp/paper/10.18280/ijsdp.170335, IIETA.
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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 triangulation methods, namely the method of sending questionnaires to respondents, survey methods with direct interviews with tofu agro-industry business actors, and observation methods at the production process site. The results showed that there was a positive correlation between the cost of raw material for soybean seeds and production and was the largest component of production costs so that it could be used as a cost determinant in the processing of soybeans into tofu, the cost driven method could be used as strategic planning in determining the selling price.
| Item Type: | Other |
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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: | 07 Jul 2022 05:30 |
| Last Modified: | 07 Jul 2022 05:30 |
| URI: | http://eprints.unram.ac.id/id/eprint/29742 |
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