Formosa Journal of Science and Technology (FJST)
Vol 2, No.6, 2023: 1421-1426
1421
(
DOI: https://doi.org/10.55927/fjst.v2i6.4627
ISSN-E: 2828-1519
https://journal.formosapublisher.org/index.php/fjst
Price Cost of Production in SMEs Factory Abadi Jaya Crackers
Darmansyah Hegi Pranoto
1*
, Zaidan Rahadian
2
, Dwi Epty Hidayaty
3
Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Buana
Perjuangan Karawang
Corresponding Author: Darmansyah Hegi Pranoto
mn21.darmansyahpranoto@mhs.ubpkarawang.ac.id
A R T I C L E I N F O A B S T R A C T
Keywords: Abadi Jaya
Crackers, Cost of Production,
Cost
Received : 3 April
Revised : 15 May
Accepted: 20 June
©2023 Pranoto, Rahadian, Hidayaty:
This is an open-access article
distributed under the terms of the
Creative Commons Atribusi 4.0
Internasional.
One of the businesses that processes snacks is
Kerupuk Abadi Jaya which is located at Jl. Ir.
Jatirasa, Kec, Haji Juanda Gang Makmur No. 25
Karawang, Cikampek, West Java Due to a lack of
understanding of calculations, these UMKM have
not been able to calculate the Cost of Production.
As a result, various attempts were made to
overcome this problem. In this study, we will use
Microsoft Word software to calculate the Cost of
Production using digital recording forms using
the Software. Of course, using this software will
make it easier to report production costs and
calculate production costs. The recording
includes the costs of Kerupuk Abadi Jaya
production, such as raw material costs, factory
overhead costs, and labor. We estimate that
business actors will find out how much it costs to
produce Kerupuk Abadi Jaya, from raw materials
to finished goods, by calculating the Cost of
Production. so that UMKM can develop into
advanced and long-lasting businesses in the
future