Abstract

The method used in calculating the cost of productions is the full costing method and the variable costing method. In the main study, a new alternative is proposed, namely is a cost driven method by the calculation of the price of tofu production. The goal to be achieved is to find out the cost of production of tofu and the opportunity to apply it using the formula for the ratio of the cost of production, as a comparison is the cost of production using the breakeven point price method. The cost of tofu production is IDR41,621.21 / board using the cost determination method and IDR26,801.04 / board using the breakeven point price method. The ratio of the cost of production using the cost driven method to the break-even point method is 1.55, meaning that the cost-driven method is likely to be applied in the calculation of the cost of tofu production as a new alternative in addition to using the full costing and variable costing methods. In the Covid-19 pandemic situation, the tofu agro-industry business provides benefits for entrepreneurs, so it can be used as a strategy to ensure efforts to maintain the sustainability of the tofu agro-industry business.

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