PENENTUAN HARGA POKOK PRODUKSI GULA AREN PADA USAHA KELOMPOK TANI HUTAN DI DESA OBO KECAMATAN NUHON KABUPATEN BANGGAI PROVINSI SULAWESI TENGAH

Palm Sugar is made with raw materials that come from sweet liquid obtained by male flowers on the sugar palm trees. It is one of the second businesses conducted by forestry farm communities in Obo village of the Nuhon subdistrict the district of Banggai and is also the development of the forest management agency sivia patuju. The purpose of this research is to set the price of sugar palm production in Obo village sub-district of Nuhon district of Banggai.This research was conducted on the forest farming group in Obo village sub-district of Nuhon District of Banggai for 2 months. It was started in January to February 2022. The techniques used in collecting sample was census methods and for data collection by using interview methods, observation, documentation and questionnaire. Based on studies conducted by the forestry group in obo village, sub-district of Nuhon district of Banggai showed that the total cost of production palm sugar was Rp 4,990,000 per month.Then the determination production cost using the variable costing method obtained the cost of production palm sugar was Rp. 9,505/seed, and with the addition of the desired profit of 10%, the selling price of palm sugar becomes Rp. 10,455/seed.
Keyword: Palm Sugar, Determination Production Cost, Variable Costing