Analisis penentuan harga pokok produksi madu pada usaha peternakan "sari bunga", Sukabumi

Abstract

Honeybee is one of potential animals that can be developed because of its products "Sari Bunga" is one of potential apiaries in Indonesia. To be succeed, "Sari Bunga" apiary has to consider about its cost of honey production. The aim of this research were: (1) to analyze any kind of costs that spent by "Sari Bunga" apiary; (2) to analyze cost of honey by full costing and variable costing methods.