Full-Costing Analysis of Layer Egg Production Costs and Price Adequacy: A Case Study of Denis Farm, Maros Regency, Indonesia

Riska Adelia; Aisyah; Mihrani

doi:10.55927/0ye19k07

Authors

Riska Adelia Department of animal husbandry, Politeknik Pertanian Negeri Pangkajene Kepulauan Author
Aisyah Department of animal husbandry, Politeknik Pertanian Negeri Pangkajene Kepulauan Author
Mihrani Department of animal husbandry, Politeknik Pertanian Negeri Pangkajene Kepulauan Author

DOI:

https://doi.org/10.55927/0ye19k07

Keywords:

Full Costing, Production Cost, Layer Eggs, Pricing Adequacy, Poultry Agribusiness

Abstract

This case study analyzed production cost and price adequacy at Denis Farm, Maros Regency, Indonesia, using a full-costing approach. Data were collected through farm observation, owner interviews, and monthly operational records for January–December 2024. Costs were classified into direct inputs, direct labor, variable overhead, and fixed overhead. Denis Farm produced 166,775 trays at an audited annual cost of Rp3,550,915,530, or Rp21,292 per tray. All egg categories sold above full cost, indicating that 2024 selling prices were adequate at the annual level

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