OVERVIEW COST OF PRODUCTION ' WITH CALCULATION F-COST (FULL COSTING) IN 'PEMPEK PIRLAP KARAWANG

Abstract

MSMEs have profit for public in around sake continuity their lives they choose For open business small. But MSMEs this is deep The calculation of product costs is still based on estimates, and even capital and profits be measured with estimation, This is problem Which often faced para MSMEs. So necessary knowledge that can be useful. Therefore, know the cost of the basic price Production at UMKM Pempek PIRLAP is the aim of our research. In this research We conducted interviews with the owner of Pempek PIRLAP with qualitative research descriptive. The results of this research on MSMEs produced 2,400 small and small egg pempek productions small lenjer, with 1,200 portions each per month, and selling prices for both types The pempek is Rp. 4,008.33 / portion for small egg pempek and Rp. 3,558.33 / portion For pempek small lenjer.