A Comparative Analysis of Total Production Cost Estimation via High-Low Point and Least Square Techniques in Tofu and Tempe Ayam Jago Factory, Banda Aceh

Abstract

This research was conducted at the Jago Chicken Tofu and Tempeh Factory located in Banda Aceh, Aceh Province. The aim of this research is to provide a comprehensive picture of the behavior of costs included in production costs. Separation of costs is carried out using the high low point and least square methods. The production cost data used is data from March to May 2023. It is hoped that the results of this research can be used by the Banda Aceh Ayam Jago Tofu and Tempeh Factory in estimating more accurate production costs.