Surantika, Desi and -, Sutarni and Unteawati, Bina (2019) ANALISIS HARGA POKOK PRODUKSI BIBIT PEPAYA PT DEL. Karya Ilmiah Mahasiswa.

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PT DEL is a company engaged in plantations to produce fruits and seeds, one of which is papaya seeds. PT DEL released a new product that is a variety of California papaya seeds. Papaya seeds as a new product must be known in advance the costs incurred. Writing of this scientific paper is to analyze the cost of production, simulating the selling price of papaya seeds. The data collection method used is the full costing method with the specifications of the costs incurred in papaya nurseries ranging from raw material costs, labor costs and the overhead costs of Rp15,565,186. The calculation of the cost of papaya seed production using the full costing method is Rp.8,844/seed. The simulation price of papaya seedlings is based on the cost of production data using the full costing method, if the company wants a profit of 20%, 25% and 30% of the cost of production, the selling price applied is Rp10,613/seedlings, Rp11,055/seedlings and Rp11 .497/seedling. Keywords: Production processes, production costs, cost of goods manufactured and selling prices

Item Type: Article
Subjects: S Agriculture > S Agriculture (General)
Divisions: > Prodi Agibisnis
> Prodi Agibisnis
Depositing User: Mr Wanto Wiyadi
Date Deposited: 11 Feb 2020 02:03
Last Modified: 11 Feb 2020 02:03

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