Analysis of Calculation of Cost of Production Using the Full Costing Method in Soap Making Using Babadotan (Ageratum conyzoides) Leaf Extract
Keywords:
babadotan soap, cost of production, profitAbstract
Babadotan has active ingredients such as alkaloids, saponins, polyphenols, essential oils and flavonoids. Part of the leaf has bioactivity as an antibacterial and can be used as an inhibitor for microorganisms. The content is able to protect the skin from various types of microorganism infections. Babadotan has a very potential function to improve the quality and added value of liquid body soap. The purpose of this study was to determine the cost of production, selling price and profit obtained in the manufacture of liquid soap using babadotan leaves. The production cost method uses the Full Costing method. Data collection was carried out by market checking method and the analysis used was quantitative analysis. The results of this study are that the liquid soap business from babadotan extract is able to provide a monthly profit of IDR 13,729,675 with a selling price of IDR 19,802.
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