ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI TAHU DAN TEMPE PADA USAHA PAK SIGIT

Abstract

The purpose of this study is to calculate the Cost of Production of Tempeh and Tofu in Mr. Sigit's Business by calculating using the Full Costing method and finding out the level of profit using the Gross Profit Margin ratio analysis. The method used is a descriptive method by collecting data by means of interview and documentation techniques. The data analysis instruments used in this study are the Full Costing Method and Gross Profit Margin. The results of the analysis of the calculation of the cost of production using the Full Costing method for tempeh products amounted to Rp. 649,177,214,-. and for tofu products amounting to Rp. 342,654,711,-. The profit rate calculation uses a Gross Profit Margin ratio of 35%.