Journal Online Jaringan COT POLIPD (JOJAPS), Volume 10, Issue 7

The Calculation of Cost of Goods Sold Gayo Arabica Coffee from Takengon with Variable Costing Method

Lily Karlina Nasution, Mhd. Fahrur, Christine Christine, Imaduddin Imaduddin, Wardayani Wardayani


Dibaca : 176 kali | Kategori Publikasi : Internasional


ABSTRACT

The increasing number of coffee enthusiasts that are now making the development of coffee processing technology is increasingly sophisticated and modern, although so the typical taste of the coffee is not lost. And make the entrepreneurs in the field of coffee is also increasingly growing and modern in serving coffee. Based on the results of research about the coffee business located gayo, Takengon, Central Aceh, Indonesia, That enjoyment Gayo coffee is widely known by people even in foreign countries that facilitate the coffee gayos entrepreneurs in carrying out his business.Karena that Gayo coffee entrepreneurs no longer have to bother in introducing coffee gayo to the crowd. To get the cost of sales can be calculated one of them using the method of Variable Costing. By using this method we can oversee the cost of production we spend and we can also control the profit that we will get later when making sales.


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Tag : Coffee Entrepreneur, Gayo Arabica Coffee, Variable Costing


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