A Cost-Driven Method for Determining the Optimum Selling Price in Tofu Production on the Household-Scale Tofu Agroindustry: A Case Study in Mataram, Indonesia
Abstract:The determination of the cost of production is a necessity for every entrepreneur to establish the cost of the goods sold. The methods commonly used are the Cost Structure method, the Activity-Based Costing method, and the Volume Cost Profit method. The solution proposed in this article is a cost-driven method which is considered simpler in determining the optimal selling price for the tofu agroindustry on a household scale. This study aims to analyze the correlational relationship between raw material costs, … Show more
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