Inggriani, Monica and Sayekti, Wuryaningsih Dwi and Nugraha, Adia (2023) ANALISIS HARGA POKOK PRODUKSI DAN KEUNTUNGAN USAHA BIBIT TANAMAN HORTIKULTURA PADA PERUSAHAAN XXX DI LAMPUNG TENGAH. Jurnal Ilmiah Mahasiswa AGROINFO GALUH, 10 (1). 435 -446. ISSN 2579-8359
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2023. Agroinfo Galuh_ 10(1)_ANALISIS HARGA POKOK PRODUKSI DAN KEUNTUNGAN USAHA BIBIT.pdf Download (225kB) | Preview |
Abstract
This study aims to analyze the cost of production and the profit of horticultural plant seeds business at company XXX in Central Lampung. The method used in this research is the case study method. Data collection was carried out in February 2022-March 2022. The data in this study consisted of primary data and secondary data. Primary data were obtained through direct interviews with company owners using a questionnaire. Secondary data is obtained from the Central Statistics Agency, related institutions, publications, reports and other libraries. The data analysis used in this research are: (a) the variable costing method and the full costing method to analyze the cost of production and (b) the Revenue Cost Ratio (R/C) method to analyze the company's profits. The results showed that the cost of production for chili seeds, eggplant seeds, tomato seeds, celery seeds, loncang seeds, and cauliflower seeds using the variable costing method and the full costing method was lower than the selling price of the product, so that the company already made a profit by current selling price. The company's profit in the horticultural plant nursery business is Rp. 41,294,239.98 per two weeks with an R/C value of more than one, meaning that the XXX company's horticultural plant nursery business is profitable and feasible to run.
| Item Type: | Article |
|---|---|
| Subjects: | S Agriculture > S Agriculture (General) |
| Divisions: | Fakultas Pertanian (FP) > Prodi Agribisnis |
| Depositing User: | WURYANINGSIH DWI SAYEKTI |
| Date Deposited: | 05 May 2023 06:51 |
| Last Modified: | 05 May 2023 06:51 |
| URI: | http://repository.lppm.unila.ac.id/id/eprint/51091 |
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