Analisis Harga Pokok Produksi (HPP) dan Cost Volume Profit (CVP) Produk Agroindustri Tahu ALD Sidoarjo

Syaharani, Septia Dwi (2026) Analisis Harga Pokok Produksi (HPP) dan Cost Volume Profit (CVP) Produk Agroindustri Tahu ALD Sidoarjo. Undergraduate thesis, UPN "Veteran" Jawa Timur.

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Abstract

ALD Tofu Agroindustry in Sidoarjo produces tofu products derived from a joint production process, requiring accurate cost of goods manufactured calculations and effective profit planning. This study aims to determine the cost of goods manufactured using the full costing method with joint cost allocation and to analyze the application of Cost-Volume-Profit (CVP) analysis for determining minimum production volume and profit planning. A case study approach was conducted at ALD Tofu Agroindustry in Sidoarjo. Data were collected through observation, interviews, and documentation with the business owner serving as the key informant. Data were analyzed using the full costing method and CVP analysis, including contribution margin, break-even point, margin of safety, operating leverage, and profit planning. The results indicate that the full costing method provides more comprehensive cost information by incorporating all production costs and identifying costs for each product. The CVP analysis shows that the business operates profitably, maintains a favorable level of business safety, and can be used to determine sales targets and support profit planning. Therefore, the full costing method and CVP analysis can serve as a basis for cost control, profit planning, and managerial decision-making at ALD Tofu Agroindustry in Sidoarjo.

Item Type:

Thesis (Undergraduate)

Contributors:

Contribution	Contributors	NIDN/NIDK	Email
Thesis advisor	Tondang, Ika Sari	NIDN0019069501	ika.sari.agribis@upnjatim.ac.id
Thesis advisor	Setyadi, Taufik	NIDN0630086601	taufiksetyadi.agri@upnjatim.ac.id

Subjects:

S Agriculture > S Agriculture (General)

Divisions:

Faculty of Agriculture > Departement of Agribusiness

Depositing User:

Septia Dwi Syaharani

Date Deposited:

16 Jul 2026 03:54

Last Modified:

16 Jul 2026 05:59

URI:

https://repository.upnjatim.ac.id/id/eprint/55682