scholarly journals APLIKASI BREAK EVEN POINT PADA PEMBUATAN ROTI Studi Kasus: Usaha Kecil Menengah (UKM) Roti (Rotiku Rotimu) Desa Babakan

2015 ◽  
Vol 5 (1) ◽  
Author(s):  
Made Wijana ◽  
A.A. ALit Triadi ◽  
Muhammad Kholiq
Keyword(s):  
Raw Materials ◽  
Variable Cost ◽  
Fixed Cost ◽  
Selling Price ◽  
Total Production ◽  
Fixed Costs ◽  
Business World ◽  
Fierce Competition ◽  
Break Even Point ◽  
The Cost

In recent years many companies both micro and macro level national and international emerging. As UKM (Usaha Kecil Menengah) have an important role in opening new jobs and boost economic growth of a region. With the development of business world has been brought towards the increasingly fierce competition. That businesses are required to conduct an economic analysis that can help entrepreneurs to consider actions proposed in choosing the alternatives or strategic decision.This research aimed to analyze the feasibility of the operation of UKM bread (my bread your bread) Babakan Village by using BEP (Break Even Point).Location research Babakan Village, District Cakranegara, West Lombok. By collecting  various kinds of costs of making bread among other fixed costs and variable costs as well as to record income from the sale of bread in a period of 1 year. Examples of fixed costs is the cost of equipment, maintenance costs, the cost of building and examples of variable costs is the cost of raw materials, the cost of operation of the device, the cost of salaries, the cost of packaging.The results of this research indicate that UKM income Bread (my bread your bread) for 1 year is Rp. 912,000,000.00 of the total production of 1.14 million pieces of bread. This UKM bread achieve the BEP (Break Even Point) occurred in the month 4th at a fixed cost is Rp.30,250,733,33 and VC (Variable Cost) is Rp.212,240,114,71 on the amount of bread produced 303114 fruit bread with a TC (total cost) Rp.242,490,848.04. So that UKM Bread (my bread your bread) feasible to be operated. With the increase in the selling price of Rp.850.00 fried bread resulting increase in profit of Rp57,000,000.00 while the selling price of Rp.750.00 fried bread resulted in a decrease in profit of Rp.57,000,000.00 while equally produce 1.14 million pieces bread. By lowering the variable costs, employers can accelerate the achievement of breakeven levels (Break Even Point).

scholarly journals PEMANFAATAN COST PROFIT VOLUME ANALISYS

DEDIKASI ◽  
2020 ◽  
Vol 21 (1) ◽  
pp. 1
Author(s):  
Elfreda Aplonia Lau
Keyword(s):  
Production Planning ◽  
Variable Cost ◽  
Fixed Cost ◽  
Selling Price ◽  
Fixed Costs ◽  
Production Methods ◽  
Volume Analysis ◽  
Fixed Prices ◽  
Break Even Point ◽  
Cost Determination

This descriptive research aims to describe cost profit, volume analysis and show its use in determining the minimum production quantities that must be produced and sold in various conditions where changes in selling prices, changes in variable costs, changes in fixed costs or changes in the composition of the sales mix. Do these changes have an impact on cost profit volume analysis or BEP?This study also aims to apply the use of Cost profit volume analysis in sales or production planning, planning for normal selling prices, planning for production methods and determining the plant's closing point (shut down point)The results showed that: 1. BEP can change because of a. there is a change in the selling price while the costs are fixed, there will be a change in the Break Even Point , if there is an increase in the selling price it will decrease the BEP point. And vice versa if there is a determination of the selling price it will raise the BEP point. b) changes in variable costs with fixed selling price conditions, there will be a change in Braek Even Point points in proportion to these changes, i.e. if an increase in variable costs will increase the BEP point. And vice versa if there is a variable cost determination will reduce the point BEP.c) changes in fixed costs with the variable costs and fixed prices, there will be a change in the Braek Even Point point proportionally to these changes, if an increase in fixed costs will increase the point BEP And vice versa if there is a fixed cost determination will reduce the BEP point. 2. BEP can be used for sales or production planning in order to obtain the desired profit. 3. BEP can be used for planning the normal selling price, ie the selling price of a product that can help the company achieve the desired profit target.4 BEP can be used in the selection of production methods (labor intensive or capital intensive) .5 BEP can be used to close the company or not.

scholarly journals Analisis Break Even Point Penambangan Sirtu PT. Klawafun Alam Lestari Papua Barat

2019 ◽  
Vol 2 (2) ◽  
pp. 76-83
Author(s):  
Fernando Nanlohy ◽  
Juanita R. Horman
Keyword(s):  
Quantitative Method ◽  
Production Costs ◽  
Variable Cost ◽  
Fixed Cost ◽  
Selling Price ◽  
Fixed Costs ◽  
Labor Costs ◽  
Capital Costs ◽  
Papua Barat ◽  
Break Even Point

This study aims to analyze Break Even Point of mining of sirtu at PT. Klawafun Alam Lestari Provinsi Papua Barat. The method used in this research is quantitative method. Break Even Point shows the point where income is equal to cost. Intended costs are variable costs and fixed costs. Where fixed costs consist of capital costs and labor costs, while variable costs consist of production costs. From the results of data collection and calculation, the fixed cost is Rp. 9,501,158,600 and variable cost of Rp. 48,972/m3, at the selling price of sirtu Rp. 150.000/m³. From the analysis, Break Even Point of mining of sirtu is obtained when the minimum mining production reaches 94,045 m³/year with an income of Rp. 14,106,720,810.07/year.

ANALISIS HOME INDUSTRI PEMBUATAN KERUPUK OPAK DI DESA JAYA BAKTI KECAMATAN MADANG SUKU I KABUPATEN OKU TIMUR

2019 ◽  
Vol 5 (01) ◽  
pp. 1-9
Author(s):  
Agoes Thony
Keyword(s):  
Production Cost ◽  
Added Value ◽  
Variable Cost ◽  
Fixed Cost ◽  
Total Production ◽  
The Sun ◽  
Labor Costs ◽  
Family Labor ◽  
One Year ◽  
Break Even Point

The objectives of this study were to: 1) determine the technique of making opak crackers in Jaya Bakti Village, Madang Suku I District, East OKU Regency, 2) determine the income and break-even point of the home industry for making opak crackers in Jaya Bakti Village, Madang Suku I District, East OKU Regency , 3) knowing the added value of the home industry for making opak crackers in Jaya Bakti Village, Madang Suku I District, East OKU Regency, 4) knowing whether the home industry for making opak crackers in Jaya Bakti Village, Madang Suku I District, East OKU Regency is profitable and feasible to develop. The results showed that: 1) the technique of making opaque crackers is quite easy, namely by grated cassava, seasoned (garlic, coriander and salt), then molded and steamed for ± 2 minutes for one steaming opaque cracker, then dried in the sun for ± 2 days, after the raw dry opaque crackers are packaged and then marketed. So, the process of making opak crackers takes ± 5 days, 2) the revenue obtained from the home industry for making opak crackers is IDR 735,000 / PP, with a production cost of IDR 501,362 / PP, with a fixed cost of IDR. 69,444, - / PP and a variable cost of 428,000, - / PP, then the income is Rp. 233,638 .- / PP or Rp. 1,401,828 .- / month, 3) the added value in making opak crackers is Rp. 333,638, - / PP obtained from revenue less intermediate costs. The intermediate cost is obtained from the total production cost, namely Rp. 501,362, - / PP minus family labor costs of Rp. 100,000, - / PP so that the total intermediate cost is Rp. 401,362, - / PP, 4) the level of profit based on the acceptance of the value is more than 1, namely the R / C Ratio of 1.47 which means that the opaque cracker home industry is profitable. Meanwhile, based on the level of profit from income the value is more than the prevailing bank interest rate, namely B / C Ratio of 0.47, which means that the home industry for making opaque crackers is non feasible. The production BEP value is Rp. 53.27, - / kg / PP, the BEP value of Rp. 559,361, - / PP, and the BEP value is Rp. Rp. 4.386, - / kg / PP, so this business can be said to be functionally feasible. In addition, the total assets invested in the home industry during the year or the ROI value resulted in a profit of 0.38%, meaning that for the home industry, opaque cracker making for one year generated a profit of 0.38%.

USE METHODOLOGY OF BEP TO ANALYZE MECHANIZATION COSTS ON FARM

2017 ◽  
Vol XIX (3) ◽  
pp. 85-91 ◽  
Author(s):  
Andrzej Hornowski ◽  
Tomasz Kondraszuk
Keyword(s):  
Interest Rates ◽  
Variable Cost ◽  
Fixed Cost ◽  
Variable Component ◽  
Fixed Costs ◽  
Limit Values ◽  
Fuel Prices ◽  
Analysis Methodology ◽  
Technical Potential ◽  
The Cost

The article attempts to adapt the BEP analysis methodology to assess the viability of agricultural machinery. It was assumed to treat the machine depreciation cost as a fixed cost, but only to the rational use threshold. Above this threshold, it was considered that depreciation should be calculated using the active method and treated as a variable cost. In this case it’s a technical potential and its wear becomes a bottleneck. In addition, it was considered reasonable to take into account the cost of interest on the capital employed, which would be a fixed cost. So far research on the efficiency of machinery utilization has focused on the quantitative analysis of their use, and the financial aspects are ignored. The proposed use of the BEP methodology allows not only quantitative and qualitative yield thresholds for the analyzed machine, but also the calculation of the limit values of the variable component costs (fuel prices, repairs) and fixed costs (garage, maintenance, interest rates).

scholarly journals Kajian Tekno-Ekonomi Produksi Reaktor Pirolisis dalam Menghasilkan Bioarang dan Asap Cair

2020 ◽  
Vol 8 (2) ◽  
Author(s):  
Kemas Ridhuan ◽  
Dwi Irawan ◽  
Yulita Zanaria
Keyword(s):  
Raw Materials ◽  
Economic Value ◽  
Economic Cost ◽  
Variable Cost ◽  
Good Prospect ◽  
Liquid Smoke ◽  
Heat Value ◽  
Grade 3 ◽  
Break Even Point ◽  
The Cost

The techno-economy of pyrolysis products is very important because it is related to the profit and loss of production business. On the other hand, this product is very potential and good prospect, due to it can generate energy from wasted and problematic environmental waste. In addition, the equipment is very simple and very easy to make, maintain and operate, it does not require a large cost or capital. The research objective is to determine the economic value and BEP (Break Even Point) of pyrolysis combustion in producing liquid smoke and bio charcoal with biomass raw materials. Figure the characteristics of liquid smoke and bio-charcoal obtained such as heat value, pH, acid, specific gravity, viscosity, and color. The method used is initiated by testing the pyrolysis reactor, at this stage bio-charcoal products and liquid smoke are obtained, influenced by such as pyrolysis temperature, processing time and equipment. Followed by making bio charcoal briquette, this stage is mashed charcoal, making dough or packing, drying, then printing briquettes. And finally the process of re-liquidation of liquid smoke, by means of redestilation or continued heating so that it will produce liquid smoke grade 3, grade 2, and grade 1. The results obtained are known to have an economic cost of Rp. 244.720.000, and for equipment depreciation costs Rp. 144.839.000. For the cost of production per year, that is Rp. 100.925.000 and for the variable cost per kg, which is Rp. 4.888/kg. The initial capital required is Rp. 129.839.000. For the production cost of Rp. 7.476/kg. For the total price of sales is Rp. 100.939.306 and for BEP (Rp) which is Rp. 100.939.306 and BEP (kg) which is Rp. 13.495/kg. Keywords: BEP, economy, pyrolysis, bio charcoal, liquid smoke.

scholarly journals ANALISIS KELAYAKAN AGROINDUSTRI VIRGIN COCONUT OIL(STUDI KASUS KELOMPOK TANI ANUGRAH KELURAHAN TANDURUSA KECAMATAN AERTEMBAGA KOTA BITUNG)

2016 ◽  
Vol 12 (3A) ◽  
pp. 147
Author(s):  
Sakila ., Rahman ◽  
Vicky V.J. Palenewen ◽  
Femi H. Elly
Keyword(s):  
Raw Materials ◽  
Coconut Oil ◽  
Variable Cost ◽  
Fixed Costs ◽  
Total Revenue ◽  
Sample Collection ◽  
Virgin Coconut Oil ◽  
Group Data ◽  
Break Even Point ◽  
Result Analysis

This study aims to analyze how much profit out of the business of agro-industry Virgin Coconut Oil and analyzing the feasibility of agroindustrial Virgin Coconut Oil of Grace Farmers Group in Tandurusa Village Aertembaga Sub=District, District of Bitung. This research method is a method of Agro-industry survey on business Tandurusa Grace Farmer Group. Data were collected through interviews using a questionnaire technique. Methods of sample collection is done use purposive sampling) are members of farmer groups Grace. Analyzed using profits to the equation TC = TFC + TVC, TR = Q. P, Π = TR - TC. Then proceed to calculate the value of R / C which is the ratio between the total revenue with total costs incurred during the production process, wherein if R / C> 1 = worthy, R / C = 1 = breakeven, R / C <1 = not feasible. To find out if this Virgin Coconut Oil Agroindustri no profit or loss by the use of analysis Break Even Point (BEP). Result analysis and discussion shows that the total variable cost is Rp. 81.96 million, / year and total fixed costs are Rp.8.295.000, - / year, while total revenue was Rp. 249 600 000, - and BEP production was 61.75 liters and the BEP price is Rp.12.343.750 / year and Rp. 1,028.645, - / month and Rp. 85.720, - / 2day. Total profit / year is Rp. 159 345 000, - / year. With the value of R / C ratio is 3, so that it can be concluded that the Virgin Coconut Oil Agroindustri Poktan Grace Village Tandurusa experiencing gains and financially feasible to be developed because it exceeds the BEP and also R / C Ratio of her that is> 1. Fluctuations in the price and availability of raw materials greatly influence Virgin Coconut Oil production. Venture capital also influences the production of Virgin Coconut Oil. Agribusiness Virgin Coconut Oil provides an opportunity to increase income of farmers' income and employment opportunities and improve the State Foreign Exchange.

scholarly journals ANÁLISE DOS CUSTOS DO RENDIMENTO EM MADEIRA SERRADA DE Pinus taeda PARA DUAS METODOLOGIAS DE DESDOBRO

FLORESTA ◽  
2010 ◽  
Vol 40 (3) ◽  
Author(s):  
Mauro Itamar Murara Júnior ◽  
Márcio Pereira da Rocha ◽  
Romano Timofeiczyk Júnior
Keyword(s):  
Pinus Taeda ◽  
Production Cost ◽  
Variable Cost ◽  
Fixed Cost ◽  
Fixed Costs ◽  
Unit Production Cost ◽  
Total Cost ◽  
Unit Costs ◽  
Total Unit ◽  
The Cost

Este trabalho teve o objetivo de analisar a estrutura de custos de madeira serrada de Pinus taeda com duas metodologias de desdobro, denominadas de sistema convencional e sistema otimizado. Os diâmetros das toras variaram de 18 a 44 cm. Foram testadas 100 toras, sendo 50 toras divididas em cinco classes diamétricas para cada sistema de desdobro. Utilizando o sistema convencional de desdobro, verificou-se que os custos fixos representaram 12,03% do custo unitário de produção. Desses, os gastos com salários e encargos sociais foram os mais significativos, representando 9,22% do custo total unitário de produção, e por 76,61% dos custos fixos. O custo variável representou 87,97% do custo total unitário de produção, sendo que 84,64% foram relativos a aquisição de toras. Utilizando o sistema programado de desdobro das toras, a participação percentual do custo fixo aumentou para 14,87%, decorrente da queda ocorrida nos custos variáveis. A participação do custo variável unitário representou 85,13% do total dos custos unitários, apresentando uma redução de 3,23% em relação ao desdobro convencional. Com o desdobro programado, a redução no custo total foi de 5,12%.Palavras-chave: Pinus; classificação de toras; modelos de corte; otimização. AbstractIncome analysis costs in Pinus taeda sawn wood using two methodologies. This study aimed to examine the cost structure of Pinus taeda sawn wood using two methodologies of log sawing, called conventional and optimized systems. The logs diameter ranged from 18 to 44 cm. A total of 100 logs were tested, being 50 logs divided into five diameter classes for each sawing system tested. Using the conventional sawing method, the fixed costs accounted for 12.03% of the unit production cost. From these, wages and social charges accounted for 9.22% of the total unit production cost, and for 76.61% of the fixed costs. The variable cost represented 87.97% of the total unit production cost, and the logs acquisition accounted for 84.64% of the variable cost. Using the optimized sawing system, the percentage of fixed cost increased to 14.87%, due to the decrease in the variable costs. The participation of variable cost unit accounted for 85.13% of total the unit costs, showing a reduction of 3.23%, compared to the conventional sawing method. The reduction in the total cost using the optimized sawing method was 5.12%.Keywords: Pine; logs classification; sawn models; optimization.

scholarly journals ANALISIS BIAYA DAN PENDAPATAN USAHA PEDAGANG SAYURAN DI PASAR TAMIN KOTA BANDAR LAMPUNG

2019 ◽  
Vol 6 (3) ◽  
pp. 288
Author(s):  
Romidah Astuti ◽  
Wan Abbas Zakaria ◽  
Teguh Endaryanto
Keyword(s):  
Income Level ◽  
Cost Structure ◽  
Variable Cost ◽  
Fixed Cost ◽  
Fixed Costs ◽  
Average Income ◽  
Total Cost ◽  
Qualitative And Quantitative ◽  
The Cost ◽  
Business Cost

This study aims to analyze the cost structure and the income level of vegetable traders in Tamin Market Bandar Lampung City. This research is conducted in purposively chosen Tamin Market with the consideration that Tamin Market is a center of vegetable trade and the main market in Bandar Lampung City.  The data were collected in March 2017 and respondents were 15 vegetable traders who are willing to be interviewed, consisting of five stall traders, five los traders, and five street traders.  Data are analyzed descriptively using qualitative and quantitative of cost and income analysis. The result showed that the traders' business cost structure consists of fixed cost and variable cost.  The propotion of variable cost is higher than the fixed cost, which is 99 percent of total cost. Variable costs include plastic cost, vegetable purchase, transport, labor, and information.  And fixed costs include rent cost, electricity and market facility fees. The average income of stall traders is higher than the loser traders and the street traders. The average income of stall traders is Rp817,055.00 per day, los traders is Rp737,604.00 per day, and street traders is Rp183,455.00 per day.Key words: cost structure, the level of income, vegetable traders

scholarly journals PENENTUAN HARGA POKOK PRODUKSI PADA PT. CENTRAL PROTEINA PRIMA, Tbk

2021 ◽  
Vol 1 (1) ◽  
pp. 62-68
Author(s):  
Ramadhan Mulia Lubis ◽  
Fachrul Rozi
Keyword(s):  
Animal Feed ◽  
Secondary Data ◽  
Raw Material ◽  
Variable Cost ◽  
Labor Costs ◽  
Business World ◽  
Shrimp Feed ◽  
Fierce Competition ◽  
The Right ◽  
The Cost

The rapid growth of the business world is reasonable with fierce competition fornew and similar industries. This phenomenon requires companies in manufacturingto compete competitively as experienced by the animal feed industry, especiallyshrimp feed. Marketing of shrimp feed at the end of 2019 increased after decliningsince the first quarter of the third quarter. According to the head of the aquaculturedivision of the Association of Animal Feed Entrepreneurs (GPMT) Haris Muhtadi,the transmission occurred because of an outbreak of disease attacking shrimp andafter the outbreak ended, shrimp production began to compete again. There aremany ways that companies, especially those engaged in shrimp feed, do so. Startingfrom creating low prices to making brand variations with a certain quality measurethat is used as a price differentiator between these products. To get around this, thecompany must have the right strategy and policy, namely by paying attention to thecost of production of its products. The purpose of determining the cost of goodsmanufactured at PT. Central Proteina Prima, Tbk. This is to analyze the differencein cost of goods manufactured between the methods used by the company and thecost of goods manufactured with the full cost and variable cost methods. This studyuses a qualitative descriptive method and the data source is secondary data. Theresults of the study to determine the cost of production is the shrimp feed factory ofPT. Central Proteina Tbk Medan issued a production cost per kilogram of Rp.14.103.5. Meanwhile, the variable cost of the method according to the previoustheory, the value per kilogram is smaller, namely Rp. 14,049, with a difference ofRp. 54.5 per kilogram. If the company sets a price of Rp 19,745 per kilogram usingthe same method, then determining the cost of goods manufactured 0.5% is moreeffective using the theoretical variable cost method. This difference occurs becauseof the grouping of raw material costs and direct labor costs which affect factoryoverhead costs and the cost of goods manufactured.

Cost of milk production of beneficiary farmers of organized dairy (cooperative and private) in Lucknow region of Uttar Pradesh

2016 ◽  
Vol 1 (02) ◽  
pp. 225-231
Author(s):  
Anil Kumar ◽  
Keshav Prasad ◽  
S. P. Singh
Keyword(s):  
Milk Production ◽  
Uttar Pradesh ◽  
Variable Cost ◽  
Fixed Cost ◽  
Selling Price ◽  
Scarce Resources ◽  
Small Holders ◽  
Chilling Units ◽  
The Cost ◽  
Large Category

Indian dairy industry emerged as an important sector for income and employment generation, and is contributing as well in the country’s economy besides improving the health standards. The output from dairy sector has increased at more than 4.0 % per annum since 2010-11. The changing economic scenario an entrepreneur has to be very alert and should always keep an eye on the cost and returns of the scarce resources of an entrepreneur in order to keep himself profitable. Dairying in our country dominated by the small holders. Now the producers are scaling up their capacity by incorporating newer technology. One hundred and sixty milk pourer farmers were selected randomly using probability proportional to size (PPS) from the list of producers who were supplying milk to organized dairy (cooperative or private) purely and exclusively from eight village level milk chilling units of Lucknow and Hardoi district purposively selected from Lucknow region. Average variable cost varies from 88.72 small, 88.95 medium, and 92.38 large farmers and rest 11.28, 11.05 and 7.62 were the fixed cost for small medium and large category farmers respectively. The cost of milk production was higher for Rs 18.02, Rs 16.30 and Rs 15.85 per liter for small medium and large farmers respectively. The average milk selling price was found to be almost at par for small Rs 27.77, Rs. 27.31 and Rs. 27.11 for small, medium and large category farmers. Whereas, the average income generated by investing one rupee was found lowest for small Rs. 1.56 followed by medium Rs.1.71 and large Rs. 1.75 farmers respectively. However, the farmers have generated average annual income of Rs 70334.21, Rs. 128671.1 and Rs.230510.8 by small medium and large category farmers respectively.

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