ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI KOPI AREN KAFE KETITIK KOPI SAMARINDA

Abstract

One of the challenges faced by owners coffee shop namely managing costs to remain efficient without sacrificing quality. Business actors must carry out accurate calculations of the cost of production in order to implement savings strategies, such as choosing more affordable raw material suppliers, planning menus strategically, or adjusting serving portions. Determining the cost of production not only influences price setting, but also other business decisions, such as new product development, promotional strategies and investment decisions. Accurate knowledge of the cost of production makes it possible coffee shop set a selling price that can cover costs while providing a decent profit. This research aims to determine and analyze the calculation of the cost of production of Aren coffee, Ketitik Kopi Samarinda compared to the calculation of the cost of production of Ketitik Kopi Samarinda based on the method full costing.

This research was conducted at the Ketitik Kopi Cafe regarding the cost of production of Aren Coffee products. This research was conducted based on variable cost and fixed cost data for 2023. The analytical tool used is the cost of production analysis method full costing and compared with the cost of production of Ketitik Kopi Samarinda.

The results of the research show that the calculation of the cost of production of Aren coffee, Ketitik Kopi Samarinda, is lower than the calculation of the cost of production of Ketitik Kopi Samarinda based on the method full costing, because Ketitik Kopi in calculating the cost of production only uses the cost elements of raw materials, labor and depreciation without including the cost element overhead such as electricity and water. Ketitik Kopi Samarinda chose to simplify the calculations by not including indirect overhead costs.