IMPLEMENTASI ANALISIS PERILAKU BIAYA SEBAGAI DASAR PENGENDALIAN BIAYA PADA PENJUALAN IKAN ASAP

Abstrak

This article presents the results of a field assignment conducted at a smoked fish micro-enterprise owned by Kakak Mayo Paty in Ambon City, Maluku. The fieldwork aimed to identify the business cost structure and analyze cost behavior, cost of goods sold, profitability, and financial sustainability based on actual operational conditions. Data were obtained through direct observation, interviews with the business owner, and documentation of production activities and operating expenses. The results show that the enterprise processes approximately 15 fresh fish per day, producing around 30 portions of smoked fish for sale. The operational costs consist of raw materials, direct labor, stall rental, fuel, electricity, packaging, and supporting materials. Rising prices of packaging materials and several production inputs have increased production costs and reduced profit margins. Despite these challenges, the business continues to generate an estimated monthly net profit of IDR 1,000,000–1,500,000. The analysis also indicates that effective cost control and appropriate pricing strategies are important to maintain profitability and support the long-term sustainability of the business.