Cost of goods sold analysis of banana blossom chicken nuggets in the women farmers group “KWT Kebersamaan” in Padang Pariaman Regency

Abstract

Chicken nuggets are one of the products of meat processing technology that has good nutritional value and affordable prices compared to processed beef products. Despite having a fairly complete and good nutritional content, chicken nuggets contain high fat and low fiber. To increase the nutritional value of chicken nuggets, the Women Farmers Group “KWT KEBERSAMAAN” tried to make processed nugget with the ingredients of banana blossom and chicken meat. This study aims to analyze the cost of production and the cost of goods sold in banana blossom chicken nugget. Data used in this study were primary data from the company and secondary data obtained throught literature in line the tittle of the study. Method of calculating the cost of production and the cost of goods sold in this study is to use the full costing method and variable costing method. Results of this study showed that The cost of production obtained from the variable costing method is IDR 8,519/pack, while the full costing method costs IDR 10,719/pack. 200 gram of banana blossom-chicken nuggets per pack is sold at a price of IDR 10000, while the result of the research shows that the cost of goods sold is higher than the selling price set by the KWT Kebersamaan. The cost of goods sold using the variable costing method is IDR 13,074/pack and the full costing method obtains IDR 15,923/pack.