Average Total Cost (ATC) As Determinant Of Tobacco Cost Of Goods Sold

Koesriwulandari; Erna  Haryanti; Endang Siswati; Yennyka  Lailasariyanti

doi:10.98765/apjbet.v3i06.235

Koesriwulandari Prodi Agribisnis, Fakultas Pertanian, Univeristas Wijaya Kusuma Surabaya
Erna Haryanti Prodi Agribisnis, Fakultas Pertanian, Univeristas Wijaya Kusuma Surabaya
Endang Siswati Prodi Agribisnis, Fakultas Pertanian, Univeristas Wijaya Kusuma Surabaya
Yennyka Lailasariyanti Prodi Agribisnis, Fakultas Pertanian, Univeristas Wijaya Kusuma Surabaya

DOI: https://doi.org/10.98765/apjbet.v3i06.235

Keywords: Tobacco, Average Total Cost (ATC), Cost of Goods Sold (CGS)

Abstract

The purpose of this study is : 1) to determinate the amount of Variable Cost (VC) and Fixed Cost (FC) in tobacco farming, 2) to calcukate the Cost of Goods Sold (CGS). The analysis to determine the cost of goods sold for tobacco involves descriptive analysis and statistical analysis. The statistical analysis goes through several stages. The fisrt stage involves determining the cost function using the SPSS program, the second stage involves determing value of Average Total Cost. The third stage involves determing the minimum ATC value. The fourth stage involves calculating the Cost of Good Sold. The purpose of this paper as to determine the cost of tobacco sold at the farmer level. Based on the result of research using statistical analysis of the SPSS program versin 2.3. Tobacco production cost fuction model is TC = 5124250,895 + 11326,970 Q + 1,519 Q2. With the principle of Break Even Point theory (BEP), that cost of goods sold is equel to minimum Average Total Cost, based on the calculation result that the cost of tobacco sold at the farmer level is equel to 30.000,- IDR/kg. Based on the reality, farmers receive tobacco’s price of 2.800,- IDR/kg. Thus the selling price of tobacco at the farm level is higher than the cost of tobacco sold.

Keywords:

Tobacco, Average Total Cost (ATC), Cost of Goods Sold (CGS)