Analysis of the Production Plan and Costs of the D'Pure Cocoa Business as an Effort to Develop Cocoa-Based Entrepreneurship

Abstract

This research aims to analyze the production planning and cost calculation of D’Pure Cocoa, a cocoa-based product developed as a form of entrepreneurship. The study is focused on describing the product characteristics, stages of the production process, labor requirements, machinery and equipment, as well as the detailed production cost structure. Data were collected through direct observation of the production activities, documentation of operational records, and financial recording of expenses during one cycle of production. The findings show that in one production cycle lasting four working days, D’Pure Cocoa produces 281 pouches of 500 grams with a total production cost of Rp8,300,500. The yearly production capacity reaches 13,478 pouches, resulting in a total cost of Rp398,424,000. The cost structure analysis indicates that the cost of raw materials is the largest component, representing more than 90% of the total cost, while labor and overhead costs remain relatively small. This demonstrates that raw material management is a critical factor in maintaining efficiency. Based on the calculation of production costs, the selling price per pouch is determined at Rp61,500, generating a profit margin of 98%. These results indicate that D’Pure Cocoa has significant potential as a profitable, efficient, and sustainable entrepreneurial venture that can be continuously developed in the future.