Zulkarnain, Zulkarnain and Zakaria, Wan Abbas and Haryono, Dwi and Murniati, Ktut (2020) Hasil Peer Review-Determination of Cost of Sold Goods in Tapioca Factory of Cluster II in Lampung Province. International Journal of Advance Science and Technology, International Journal of Advance Science and Technology.
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Abstract
The objective of the study is to find out the cost of goods manufactured (COGM) in tapioca factory cluster I and cluster II in Lampung Province. The methodology that has been used to know and find out the cost of goods manufactured is full costing method. The result of COGM in tapioca factory cluster I and cluster II by full costing method were different for each kilos.COGM by full costing in cluster I was Rp. 7.951,00 and in cluster II was RP.8.089,00. Those difference occurred due to different capacity of the factory so that it affected the efficiency of production factors usage. Moreover, COGM of tapioca in cluster I and cluster II were still under the price market which is about RP. 10.710,42 for each kilo so that these tapioca factory is required to keep on doing sweet potato grinding.
| Item Type: | Other |
|---|---|
| Subjects: | S Agriculture > S Agriculture (General) |
| Divisions: | Fakultas Pertanian (FP) > Prodi Agribisnis |
| Depositing User: | KTUT MURNI |
| Date Deposited: | 20 Jun 2022 08:23 |
| Last Modified: | 20 Jun 2022 08:23 |
| URI: | http://repository.lppm.unila.ac.id/id/eprint/42656 |
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