Calculation cost of goods sold for edutourism package services using the full costing method at one home farm indonesia

Abstract

One Home Farm is a farming community and one of the educational tourism destinations in the city of Bogor. Most tourist destinations have yet to charge optimal costs for the price of their tour packages so that the profits obtained are not optimal. The aim of this research is to identify costs and provide innovation in preparing educational tourism packages at one home farm. The data required is secondary data and primary data. Data collection techniques through documentation and interviews and data analysis were carried out descriptively. This research aims to determine the suitability of the basic price calculations carried out by one home farm with applicable accounting principles. The results show that One Home Farm has not applied general accounting principles in calculating the basic price of its educational tour packages. There are many costs that are not included in the selling price calculation.