PERHITUNGAN PRODUK BERSAMA PABRIK TAHU HARAPAN JAYA INDAH TELUKNAGA

Abstract

This study aims to examine the calculation of joint products in relation to tofu making at Harapan Jaya Indah tofu factory based in Teluknaga. The researcher collected information regarding the calculation of shared products, the calculation of shared product allocation, and the calculation of average production by using the research method of interviews and literature studies. Based on the calculation results, the tofu factory in Harapan Jaya Indah obtained a net profit of Rp. 38,991,650 for the shared product price, or an average of 330/3110. The findings of this study help clarify the importance of estimating co-product yields appropriately, comprehensively, and successfully in an effort to maintain the financial viability of the company.