Analysis of Cost of Production and Profit of Broiler Farm at Farm Fatoni in Tanjung Kemala Village Analisis Harga Pokok Produksi dan Keuntungan Ternak Ayam Potong pada Peternakan Farm Fatoni di Desa Tanjung Kemala

Abstract

The purposes of this research are to analyze the Cost of Production and Profit of broiler farm at Farm Fatoni in Tanjung Kemala Village. This study uses a descriptive method with a quantitative approach. The population of this study is the production cost report of Farm Fatoni in Tanjung Kemala Village. The sample in this study is the production cost at Farm Fatoni in Tanjung Kemala Village in 2023 consisting of 6 periods, in one period consisting of 40 days or the harvest period. Data collection techniques were obtained through interviews, observation, and documentation. The primary data of this study was obtained directly from the source (first hand). The secondary data comes from the production cost report of Farm Fatoni. The analysis was carried out using the full costing method to determine the cost of production and measure profits. The results of the study show that the calculation of the cost of production at Farm Fatoni during six periods in 2023 varies, with total production costs ranging from Rp. 1,384,425,414 to Rp. 1,640,710,552. The profits obtained also vary, with the highest profit being Rp. 132,088,475 in the first period and a loss of Rp. 17,360,228 in the fifth period.