Detection of Production Cost Pempek of Palembang on Small-Scale Enterprises

Production cost is all costs incurred to produce goods or services during the relevant period which are ready to be marketed. The objective of this study is to detect the production cost of pempek palembang on small-scale enterprises. This study used a survey method. The sampling method used was purposive sampling method with a total sample of 4 small-scale entrepreneurs in various production centers of Pempek Palembang. In this study, the production cost of pempek of Palembang studied was the type of adaan and lenjer. The result showed that the average total production cost of small-scale Enterprises is IDR 2, 289, 565.63 with an average total number of dough is 25 Kg/day. The production cost of adaan and lenjer is IDR 704.13/item. The average revenue from adaan and lenjer is IDR 663, 000.00/total production/day with the assumption that the product is sold entirely. The average income from adaan and lenjer is IDR 196, 158.75/total production/day.