A Cost-Driven Method for Determining the Optimum Selling Price in Tofu Production on the Household-Scale Tofu Agroindustry: A Case Study in Mataram, Indonesia
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Bibliographic record
Abstract
The determination of the cost of production is a necessity for every entrepreneur to establish the cost of the goods sold. The methods commonly used are the Cost Structure method, the Activity-Based Costing method, and the Volume Cost Profit method. The solution proposed in this article is a cost-driven method which is considered simpler in determining the optimal selling price for the tofu agroindustry on a household scale. This study aims to analyze the correlational relationship between raw material costs, firewood costs and labor wages with production, and to find a cost-driven formulation by modifying the Volume Cost Profit method. The research was conducted in the tofu agro-industry center in Kekalik Jaya Village, Sekarbela District and in Abianbadan Baru Village, Sandubaya District with the number of respondents 40 units of tofu agro-industry selected by the accidental proportional sampling method consisting of 27 agro-industry units in Kekalik Jaya sub-district and 13 agro-industry units in Abianbadan Baru village. Collecting data using triangulation methods, namely the method of sending questionnaires to respondents, survey methods with direct interviews with tofu agro-industry business actors, and observation methods at the production process site. The results showed that there was a positive correlation between the cost of raw material for soybean seeds and production and was the largest component of production costs so that it could be used as a cost determinant in the processing of soybeans into tofu, the cost driven method could be used as strategic planning in determining the selling price.
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Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.003 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.001 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it