ANALISIS PENENTUAN HARGA POKOK PRODUKSI KOPI PADA UMKM KOPI RMS DI DESA AIRPAOH KECAMATAN BATURAJA TIMUR KABUPATEN OKU

Abstract

Under the guidance of Nazipawati, S.E., M.Si.and Amiruddin Gani, SE., M.Si.. The purpose of this study was to determine the determination of the coffee production cost at RMS Coffee in Airpaoh Village, East Baturaja District, OKU Regency. The method used is descriptive quantitative using the full costing method. From the analysis, it is concluded that from the calculation of the production cost using the full costing method it can be seen that from 2018-2019 fluctuations occur because most have a contribution that is the cost of raw materials if raw materials are difficult to obtain, the price of raw materials is high and vice versa if raw materials are easily obtained will keep raw material prices low.