ANALISIS BIAYA PRODUKSI PEMBIBITAN IKAN KAKAP PUTIH PADA BALAI BENIH IKAN PROVINSI KEPULAUAN RIAU

Authors

  • Indra Jaya Alumni Prodi Akuntansi UMRAH
  • Inge Lengga Sari Munthe Dosen Prodi Akuntansi UMRAH
  • Hadli Lidya Rikayana Dosen Prodi Akuntansi UMRAH

Keywords:

Cost Of Goods Manufactured, Full Costing, Lates calcalifer

Abstract

This research aims to determine the amount cost of goods manufactured that must be spent to produce lates calcalifer seeds each fish. This research method uses a quantitative descriptive approach. In this research, the production process starts from the process of mating the parent of lates calcalifer, which results in the eggs of lates calcalifer. Next is the process of hatching eggs with the results of fish seeds measuring one centimeter in size. Finally, temporary stocking of seeds process of stages I and stages II with the output of three and ten centimeters of lates calcalifer seeds. The results of this research show that the cost of goods manufactured of lates calcalifer eggs each egg is IDR 2.78. Then the lates calcalifer seeds, the size of one centimeter each fish, are IDR 363.21. Next  cost of goods manufactured of three centimeter seeds is IDR 1638.09. Finally, cost of goods manufactured of ten centimeter seeds is IDR 15,036.11

Published

2020-11-23

Issue

Section

Akuntansi