DESCRIPTION CALCULATION OF PRODUCTION COSTS AND COST OF GOODS SOLD FOR THE CATTLE RANCHERS IN NORTH BANDUNG REGENCY, INDONESIA

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dc.contributor.authorBarus, Irene Sukma Lestari
dc.contributor.authorArsalan, Syakieb
dc.contributor.authorEdison, Acep
dc.contributor.authorSukmawati, Fitri
dc.contributor.authorSilviana
dc.contributor.authorPutri, Ratna Komala
dc.date.accessioned2021-02-07T12:59:45Z
dc.date.available2021-02-07T12:59:45Z
dc.date.issued2019
dc.description.abstractThis research was conducted based on the complaints from the cattle ranchers about the income from selling their livestock products. They often suffer livestock farming losses. The selling price they received from the parties of supplier of cow’s milk where they distribute their products are various. The selling price for milk is around IDR 4,600 to IDR 5,000 per liter depending on the quality of milk. Likewise, for beef, the selling price is around IDR 80,000 to IDR 120,000 per kilogram depending on the period of selling. The selling price they received is considered unable to cover the costs for manufacturing process so that the cattle ranchers felt damaged. Therefore, this research gave a contribution in form of knowledge for the cattle ranchers about determining and calculating the cost of the product, and establishing the selling price by using traditional or conventional method and activity based costing method. In traditional method, all costs were charged against the product, including production costs that were not caused by the product. Meanwhile, the activity based costing method explained about the classification of costs, driver, and the cost driver of the product. Hence, this research suggested the cattle ranchers to adopt the activity based costing method since the ABC (activity-based costing) method is more accurate in determining the classification of costs. In addition, this research also gave a contribution for appropriate selling price for milk and beef.en_US
dc.identifier.issn1943-023X
dc.identifier.urihttp://repository.widyatama.ac.id/xmlui/handle/123456789/12173
dc.language.isoenen_US
dc.publisherJournal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issueen_US
dc.subjectTraditional Methoden_US
dc.subjectABC Methoden_US
dc.subjectCosts of Goods Solden_US
dc.titleDESCRIPTION CALCULATION OF PRODUCTION COSTS AND COST OF GOODS SOLD FOR THE CATTLE RANCHERS IN NORTH BANDUNG REGENCY, INDONESIAen_US
dc.typeArticleen_US
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