Determination of Break-Even Point by Using ABC Method on Agricultural Commodities (Tobacco) in Madura

Baihaki, Ach and Hanafi, Hanafi (2020) Determination of Break-Even Point by Using ABC Method on Agricultural Commodities (Tobacco) in Madura. ASSETS Jurnal Akuntansi dan Pendidikan, 9 (2). pp. 96-108. ISSN e-ISSN: 2477-4995 p-ISSN: 2302-6251

Text Determination of Break-Even Point by Using ABC Method on Agricultural Commodities (Tobacco) in Madura.pdf Download (503kB)

Abstract

This study aims to determine the BEP of Maduranesse tobacco by using an activity-based costing method (ABC). The present research is qualitative research with a descriptive approach using primary based on the expenditure of production factors by farmers. The result pointed out the expenditure until harvest is equivalent to the cost from harvest to sold out, so by using ABC, production cost that is a baseline to determine BEP will be decreased by efficiency in cost, eliminating several activities, and timing to plant before dry seasons.

Actions (login required)

View Item