FOOD COST ANALYSIS DURING LOCKDOWN USING ACTIVITY BASED COSTING AND FOOD FREQUENCY QUESTIONARE METHODS

The emergence of the debate about the level of effectiveness and efficiency of vaccination versus lockdown policies currently attracts the attention of the authors. The author believes that the lockdown policy will be effective to be implemented in the future. This study was aimed to determine the type and amount of food needs and obtain a mathematical model to predict the cost of food security if the lockdown policy scenario is implemented. Urban areas are used as subjects in this study due to the vulnerability of food availability in cities when a pandemic condition occurs where food supply from the supply area (rural) is disrupted. The novelty of this research is the use of two exploratory methods, that is activity base costing and a food frequency questionnaire which aims to obtain information about the number of basic food needs for 100 residents of batununggal village, bandung city, as the research sample. The results of the study found that the cost of food per person is rp. 219,848 per pax for 14 days. With the following mathematical equation food cost during 14 days lockdown = idr 219,848 x, x = person. The cost of lockdown in general is much cheaper than the cost of vaccinations currently being carried out by the government.