scholarly journals ANALISIS BREAK EVEN POINT USAHA PENGGEMUKAN KAMBING MILIK BAPAK SULTON DESA SIDOREJO KECAMATAN PONGGOK KABUPATEN BLITAR

2017 ◽  
Vol 11 (1) ◽  
pp. 5
Author(s):  
Aan Jiwo Prasetyo ◽  
Nita Opi A.K ◽  
Sri Setyowati
Keyword(s):  
Production Cost ◽  
Research Result ◽  
Variable Cost ◽  
Fixed Cost ◽  
Total Production ◽  
Break Even Point ◽  
Base Data

This research formulates one problem hit analisis finishing effort goat on Sulton's Father ranch Sidorejo's Village Ponggok's district Blitar's Regency. Expected by this research can become consideration for cattlemen to take a decision deep fattening's effort management goat. This research is done at Fathers own ranch Sulton lies at Pancir's Orchard Sidorejo's Village Ponggok's district Blitar's Regency. Data is taken from one fattening's period which is 3 months utilize case study and data method at fetching descriptive ala and quantitative.Capital constitutes a number goods, service, and money to start an effort stage. Production cost constitutes all cost that issued by producer to result a goods or service product. Differentiated production cost becomes two kinds which is fixed cost( fixed cost ) and offbalance cost( variable cost ). Immanent cost all cost that don't hinge on outgrows its little production. Cost is not immanent all big cost its little cost hinges on outgrows its little production. Of this research is acquired data total production cost as big as Rp 11.977.323, totaled acceptance as big as Rp 16.105.00 so gets to be gotten by Rp's gains 4.127.600 about production periods, gain a moon Rp 1.375.000. Mean while BEP is production it is 16.24 and BEP is price it is Rp 598.866. Base data that at gets from research result, can know effort gain zoom finishing goat and gets to be seen by break even point's break even point or dot finishing effort goat with aught.Keyword : Break even point, Fatenning

scholarly journals ANALISIS BREAK EVEN POINT USAHA PENGGEMUKAN KAMBING MILIK BAPAK SULTON DESA SIDOREJO KECAMATAN PONGGOK KABUPATEN BLITAR

2017 ◽  
Vol 11 (1) ◽  
pp. 5
Author(s):  
Aan Jiwo Prasetyo ◽  
Nita Opi A.K ◽  
Sri Setyowati
Keyword(s):  
Production Cost ◽  
Research Result ◽  
Variable Cost ◽  
Fixed Cost ◽  
Total Production ◽  
Break Even Point ◽  
Base Data

This research formulates one problem hit analisis finishing effort goat on Sulton's Father ranch Sidorejo's Village Ponggok's district Blitar's Regency. Expected by this research can become consideration for cattlemen to take a decision deep fattening's effort management goat. This research is done at Fathers own ranch Sulton lies at Pancir's Orchard Sidorejo's Village Ponggok's district Blitar's Regency. Data is taken from one fattening's period which is 3 months utilize case study and data method at fetching descriptive ala and quantitative.Capital constitutes a number goods, service, and money to start an effort stage. Production cost constitutes all cost that issued by producer to result a goods or service product. Differentiated production cost becomes two kinds which is fixed cost( fixed cost ) and offbalance cost( variable cost ). Immanent cost all cost that don't hinge on outgrows its little production. Cost is not immanent all big cost its little cost hinges on outgrows its little production. Of this research is acquired data total production cost as big as Rp 11.977.323, totaled acceptance as big as Rp 16.105.00 so gets to be gotten by Rp's gains 4.127.600 about production periods, gain a moon Rp 1.375.000. Mean while BEP is production it is 16.24 and BEP is price it is Rp 598.866. Base data that at gets from research result, can know effort gain zoom finishing goat and gets to be seen by break even point's break even point or dot finishing effort goat with aught.Keyword : Break even point, Fatenning

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%.

scholarly journals ANALISIS PROFITABILITAS DAN BREAK EVEN POINTUSAHA PETERNAKAN AYAM BROILER MILIK “DAMIN FARM” DI DESA PERBALAN KECAMATAN GUNUNGPATI SEMARANG

MEDIAGRO ◽  
2019 ◽  
Vol 14 (2) ◽  
Author(s):  
L. B. N Gultom, ◽  
S I. Santoso ◽  
E. Suprijatna
Keyword(s):  
Data Collection ◽  
Production Cost ◽  
Broiler Chicken ◽  
Secondary Data ◽  
Primary Data ◽  
Survey Method ◽  
Variable Cost ◽  
Total Production ◽  
Broiler Farm ◽  
Break Even Point

The research intends to know the profitability and Break Even Point implemented in the Perbalan Village, Gunungpati, Semarang. Research obtained by Damin Farm with cattle scale ≥ 12000 chickensin Perbalan Village, Gunungpati, Semarang. The method used in this research is survey method. The study took place from June to August 2016. Data collection consisted of primary and secondary data. The data used in the research is direct interview and observation. Primary data were obtained through direct interviews with respondent owners and labor farms based on the questionnaire. The results showed that the calculation of total variable costs with the scale of the amount of broiler chicken maintenance as much as 10.000 – 13.000 1st periode to 10th period is Rp. 2.996.584.152 and total production cost from 1st periode to 10th period is Rp 3.119.435.929 and the average profitability obtained at Damin Farm broiler farm is as much as 6,84%, while the average of BEP is 2749,068 kg.Keywords: Number of chickens, variable cost, production cost, profitability and Break Even Point

scholarly journals KEUNTUNGAN USAHA PENGOLAHAN LEMPOK DI KECAMATAN TEBING TINGGI KABUPATEN EMPAT LAWANG

2021 ◽  
Vol 14 (1) ◽  
Author(s):  
Nila Suryati
Keyword(s):  
Production Cost ◽  
Variable Cost ◽  
Fixed Cost ◽  
Tropical Fruit ◽  
Cost And Benefit ◽  
Durio Zibethinus ◽  
Average Production ◽  
Small Industry

Durian (Durio zibethinus Murray) is one of tropical fruit in Indonesia. Durian can be processed to be any kind of food, such as Lempok. Lempok in Tebing Tinggi District Empat Lawang Residence was managed in household scale to small industry.  The purpose of this research was to analyze production cost and benefit of lempok durian industry at Tebing Tinggi District Empat Lawang Residence. Research methode used on this research was case study, with respondence choosen purposively. From this research found that average production cost of this lempok industri as much as Rp. 151.255.732-, consist of average fixed cost Rp. 1.133.951 and average variable cost Rp. 150.121.781,-.  Meanwhile the benefit value of this product was Rp. 188.769.268 per year, obtained from 4.225 kilogram lempok and 81 kilogram crust of lempok per year.

scholarly journals Financial Feasibility Study of Hydroponic Vegetables Business (A Case Study on Serua Farm, Kota Depok)

2021 ◽  
Vol 58 (1) ◽  
pp. 105-112
Author(s):  
Farida Nursahib, Et al.
Keyword(s):  
Production Cost ◽  
Production Costs ◽  
Limited Area ◽  
Business Owner ◽  
Total Production ◽  
Financial Feasibility ◽  
Business Efficiency ◽  
Cultivation Technology ◽  
Break Even Point

Hydroponic, an agricultural cultivation technology, enabling farmers to plant more plants in a limited area. Therefore, it can be used to increase production, then gaining more profit. This study aimed to analyse production costs, incomes, break-even point , business efficiency, and financial feasibility of a hydroponic vegetable business. The method used in this study is direct interviews with the business owner, the head of the garden, the person in charge of the greenhouse and production and the person in charge of seeding. Serua Farm produces red spinach, green spinach, gai lan, and bok choy. The results show that the total production cost was Rp319,420,734 per hectare. Its profit was Rp. 688,579,266 or 68,31% from gross incomes. R/C  was 3.16 meant that the business efficiency was good. B/C  was 2.16 meant that the business is profitable and financially feasible. NPV was Rp552,162,558 and IRR 107,5%. PP value is five months six days.

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

2015 ◽  
Vol 1 (02) ◽  
pp. 25-33
Author(s):  
Parmaji
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Value Added ◽  
Labor Cost ◽  
Added Value ◽  
Variable Cost ◽  
Fixed Cost ◽  
Total Production ◽  
One Year ◽  
Rate Of Profit

The purpose of this research is to: (1) to know the technique of making opak crackers in Jaya Village Bakti Madang Suku I District of East OKU Regency, (2) Knowing the income and breakeven from opak cracker home industry in Jaya Bakti Village Madang Suku I District OKU East, (3) Knowing the added value of opak cracker home industry in Jaya Bakti Village, Madang Suku I District, OKU Timur Regency, (4) Find out if home industry of opak crackers in Jaya Bakti Village, Madang Suku I District OKU Timur is beneficial and feasible to be developed . This research was conducted in April to June 2014 at opak cracker home industry conducted by Ibu Suratmi in Jaya Bakti Village Madang Suku I District of East OKU Regency. Determining the location of the research is done purposively with the consideration that there are still not many who do opak cracker home industry, whereas raw materials are widely available. This research found that the technique of making opak crackers is easy enough that by cassava grated, seasoned (garlic, coriander and salt), then printed and steamed for ± 2 minutes for once steaming opak crackers, then dried for ± 2 days, after Crude cracker crackers are packed and then marketed. So, the process of making opak crackers takes ± 5 days. Receipt from home opal cracker manufacture industry is Rp 735.000, - / PP, with production cost Rp 501.362, - / PP, with fixed cost of Rp. 69.444, - / PP and variable cost of 428.000, - / PP then the revenue is obtained Rp 233.638 .- / PP or Rp 1.401.828 .- / Month. Value added on opak cracker manufacture amounted to Rp. 333,638, - / PP obtained from the proceeds minus intermediate expenses. The intermediate cost is obtained from the total production cost of Rp. 501,362, - / PP minus family labor cost of Rp. 100.000, - / PP so the total cost between Rp. 401.362, - / PP and profit rate based on the receipt of the value of more than 1 is R / C Ratio of 1.47 which means that opa cracker home industry is profitable. While based on the rate of profit from income is more than the prevailing bank interest rate is B / C Ratio of 0.47 which means home industry of non-feasible opak crackers. BEP production value of Rp. 53,27, - / kg / PP, BEP value of acceptance of Rp. 559.361, - / PP, and the value of BEP price of Rp. Rp. 4.386, - / kg / PP, so that this business can be considered functionally feasible. In addition, the total assets invested for home industry for a year or ROI value generate a profit of 0.38%, which means for home industry opak cracker manufacture for one year to produce profit / profit of 0.38%.

scholarly journals ANALISIS KEUNTUNGAN DAN TITIK IMPAS TERNAK AYAM KAMPUNG SUPER DAN AYAM BROILER DI DESA BANGUN HARJO BUAY MADANG TIMUR OKU TIMUR

2017 ◽  
Vol 2 (03) ◽  
pp. 23-31
Author(s):  
Imam Sulaiman
Keyword(s):  
Production Process ◽  
Production Cost ◽  
Production Volume ◽  
Total Production ◽  
Majority Population ◽  
Research Plan ◽  
Average Revenue ◽  
Break Even Point ◽  
The Cost ◽  
The Village

The objectives of this research are to: (1) To analyze the cost, income and income of chicken and chicken cattle in Bangu Harjo Village, Buay Madang Timur District, OKU Timur Regency, (2) To analyze whether broiler and joper cattle cultivated in Bangun Harjo Village, Buay Madang Timur Sub-district, OKU Timur Regency is beneficial, (3) To analyze break even point of broiler and joper livestock business in Bangun Harjo Village, Buay Madang Timur District, OKU Timur Regency. This research has been conducted in Bangun Harjo Village, Buay Madang Timur District, East OKU Regency. Site selection is done purposively with the consideration that in the village is able to represent from the existing population and have the criteria of research plan. Bangun Harjo village is a village whose majority population live as farmers and there are some farmers who seek the cultivation of super chicken (joper) and broiler (broiler). The study was conducted in June 2015. The study found that the total production cost incurred in the poultry livestock business in Bangun Harjo Village in one production process amounted to Rp 13,963,744, the average revenue was Rp 22,920,000 so that income Received amounted to Rp 8,956,256. The value of R / C ratio is 1.64 indicating that the chicken livestock business is profitable. The total production cost incurred in the broiler business in Bangun Harjo Village in one production process is Rp 30,609,006, the average revenue is Rp 54,676,250, so the income received is Rp 24,067,224. The value of R / C ratio is 1.79 indicates that the business of broiler livestock is profitable and BEP value of livestock production volume of chicken joper is 349 head, while the value of BEP price is Rp 24.569 / Tail and BEP value of broiler chicken production volume is equal to 2.017 Kg, while the BEP value of the price is Rp 8,496 / Kg which shows that the business of chicken and broiler cattle in Bangun Harjo Village is feasible financially.

scholarly journals PERHITUNGAN HARGA POKOK PRODUKSI KERIPIK BAYAM DENGAN METODE FULL COSTING (Studi Kasus Industri Rumah Tangga Keripik Bayam di Kelurahan Mugirejo Kecamatan Sungai Pinang Kota Samarinda) (The Calculation of Production Basic Price of Spinach Chips By Full Costing Method (Case Study at Household Industry of Spinach Chips in Mugirejo Urban Village Sungai Pinang Subcity Samarinda City))

2019 ◽  
Vol 2 (1) ◽  
pp. 35
Author(s):  
DINA LESMANA ◽  
ANGGUN SAPUTRI
Keyword(s):  
Secondary Data ◽  
Production Costs ◽  
Raw Material ◽  
Added Value ◽  
Variable Cost ◽  
Fixed Cost ◽  
Labor Costs ◽  
Urban Village ◽  
Basic Price

The high added value is obtained by agro-industry entrepreneurs increase competition. An effort has made to increase profit  is processing spinach into spinach chips. The purpose of this study was to calculate the production basic price. Research was conducted from August to October 2018 in the home industry spinach chips in Mugirejo Urban Village, Sungai Pinang Subcity, Samarinda City. The data collected was primary and secondary data. Method of data analysis used the full costing method. The result of the study showed that the production costs incurred by home industry of the spinach chips monthly including raw material costs of IDR1,511,000.00; direct labor costs of IDR2,500,000.00; variable cost of factory overhead of Rp755,000.00; and fixed cost of factory overhead of IDR306.583,33. The calculation result of basic price monthly in household industry of spinach chips is IDR5,072,583.33. The monthly sales is IDR16,500,000.00 and the monthly profit obtained by the household industry of spinach chips is IDR11,427,416.67.

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.

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