ANALISIS BIAYA PRODUKSI USAHA AYAM PETELUR ANUGERAH JAYA MANDIRI DI DESA BENTE KECAMATAN BUNGKU TENGAH

This research aims to determine how much the Total Cost of Production.
This research was conducted by interview and direct observation at the Anugerah
Jaya Mandiri Layer Hens Business in Bente Village, Central Bungku Sub-District,
Morowali District. The method used descriptive quantitative. The results show that
the costs incurred to produce 1 egg rack using the full costing method are Rp.
35,896. By using this calculation, then for 1 egg rack, the company will get a profit
of Rp. 4.104 (selling price Rp. 40,000). The calculation of production costs obtained
is more efficient using the full costing method because it takes into account all costs
incurred.