Analisis Perhitungan Harga Pokok Produksi Ayam Potong (Broiler) dengan Metode Full Costing (Studi Kasus : Peternakan Ibu Indah di Minas)

Abstract

This study aims to calculate and analyze the calculation of the cost of production of broiler chickens (broilers) at Ibu Indah's Farm in Minas using the full costing method according to the correct cost accounting theory. This type of research is qualitative descriptive research, while the data collection technique is carried out by means of observation and interviews. The calculation of the cost of production at Ibu Indah's Farm in Minas is IDR 33,370,800 with a cost of production per kg of IDR 15,784,1264. Meanwhile, the calculation using the full costing method according to cost accounting theory yields a result of IDR 33,996,883 with a cost of production per kg of IDR 16,080.25. The results of the study show that from the calculation, the difference in the production cost of broiler chickens based on the full costing method according to cost accounting theory with the calculation of the production cost of broiler chickens according to Mrs. Indah's Farm in Minas is IDR 626,083. Meanwhile, the difference in the production cost of broiler chickens per kg is IDR 296.12.