Activity Basic Costing CALCULATION OF COST OF PRODUCTION USING ACTIVITY BASIC COSTING METHOD IN BUILDING WENANG BEVERAGE

Abstract

Gayam District is one of the areas in Sumenep Regency which has a
high cattle population. This phenomenon can be a job opportunity for the
people of the Sapudi Island Gayam District. The purpose of this study was
to analyze and determine the Cost of Goods Sold (HPP) of Madura cattle in
Sapudi Island, Gayam District, Sumenep Regency. The analytical method
used is quantitative with the Activity Basic Costingmethod (ABC). The
stages carried out in the analysis method are distributing questionnaires,
field observations and calculating costs. The results of the research in
raising cattle are that there are several costs that are needed, namely the cost
of maintaining stables, equipment, feed, medical treatment, labor. Raw
material costs, labor costs andcosts overheadare factoryused in the
calculation of determining COGS in the ABC method in this study. In raw
material costs, feed costs, labor costs include wages for feeding and cleaning
cages, and overhead factorycosts for building and shrinking cages,
electricity, water, vaccines and barrel ropes. From calculations using the
ABC method, the HPP results for one cow in Gayam District were IDR
20,785,500.