ANALISIS USAHA AGROINDUSTRI KERIPIK TEMPEDI DESA SUMBER DATAR KECAMATAN SINGINGIKABUPATEN KUANTAN SINGINGI (Studi Kasus Pada Usaha Keripik Tempe Djokam)

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Febry Nugroho ◽  
Jamalludin Jamalludin ◽  
Elfi Indrawanis
Keyword(s):  
Selling Price ◽  
Fixed Costs ◽  
Total Cost ◽  
Price Point ◽  
C Value ◽  
Revenue Efficiency

Penelitian ini dilakukan di Desa Samber Datar Kecamatan Singingi Kabupaten Kuantan Singingi, Penelitian ini bertujuan untuk mengetahui besarnya pendapatan, efesiensi usaha R/C dan untuk mengetahui BEP produksi dan BEP harga pada usaha Agroindustri Keripik Tempe Djokam di Desa Sumber Datar Kecamatan Singingi Kabupaten Kuantan Singingi. Hasil penelitian ini menunjukan bahwa pendapatan keripik tempe djokam Rp 425.327/produksi dengan total biaya yang dikeluarkan sebesar Rp 574.673, yang terdiri dari biaya tetap dan biaya tidak tetap, nilai R/C sebesar 1,74, artinya setiap biaya yang dikeluarkan 1 rupiah maka diperoleh penerimaan sebesar 1,74 rupiah atau keuntungan sebesar 0,74 rupiah dan Break Even Poin produksi dengan total biaya sebesar Rp 574,673, maka harus memproduksi sebanyak 11,49 Kg dengan harga jualnya Rp 50.000, agar mencapai titik impas. Break Even Poin harga  dengan biaya sebesar Rp 574.673 maka Agroindustri Keripik Tempe harus memproduksi sebanyak 20 Kg dengan harga jual sebesar Rp 28.733, supaya mencapai titik impasnya.Kata Kunci : Agroindustri; Keripik Tempe; Pendapatan; R/C Ratio; BEP ABSTRACTThis research was conducted in Samber Datar Village, Singingi Subdistrict, Kuantan Singingi District. This study aims to determine the amount of revenue, efficiency of the R / C business and to determine the production BEP and price BEP in the Agroindustry of Tempe Djokam chips in Sumber Datar Village, Singingi District, Kuantan Singingi District. The results of this study indicate that the income of tempe chips djokam Rp 425,327 / production with a total cost incurred in the amount of Rp 574,673, consisting of fixed costs and variable costs, R / C value of 1.74, meaning that each cost incurred 1 rupiah is obtained revenue of 1.74 rupiahs or profit of 0.74 rupiahs and Break Even Points of production with a total cost of Rp 574,673, it must produce as much as 11.49 kg with a selling price of Rp 50,000, in order to break even. Break Even Price point at a cost of Rp 574,673 then the Tempe Chips Agroindustry must produce 20 kg with a selling price of Rp 28,733, in order to break even.Keywords: Agro-industry; Tempe Chips; Revenue; R / C Ratio; BEP

scholarly journals ANALISIS PENDAPATAN AGROINDUSTRI TAHU DI DESA KUANTAN SAKO KECAMATAN LOGAS TANAH DARAT KABUPATEN KUANTAN SINGINGI (Studi Kasus Pada Agroindustri Tahu Mbak Rubingah)

2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Niva Diaba Miryam Putri ◽  
Mahrani Mahrani ◽  
Meli Sasmi
Keyword(s):  
Production Process ◽  
Selling Price ◽  
Fixed Costs ◽  
Total Cost ◽  
Price Point ◽  
C Value ◽  
Business Income

ABSTRAKPenelitian ini dilakukan di Desa Kuantan Sako Kecamatan Logas Tanah Darat Kabupaten Kuantan Singingi,adapuntujuan penelitian adalah untuk mengetahui pendapatan tahu mbak rubingah, untuk mengetahui tingkat efesiensi usaha nilai R/C Ratio dan untuk mengetahui Break Event Point (BEP) produksi dan break event point harga pada usaha agroindustri tahu di Desa Kuantan Sako Kecamatan Logas Tanah Darat Kabupaten Kuantan Singingi. Hasil penelitian menunjukan bahwa pendapatan usaha tahu mbak rubingah sebesar Rp 722.595,71 setiap kali proses Produksi dengan total biaya yang dikeluarkan sebesar Rp 477.404,29 yang tediri dari biaya tetap, nilaiR/C sebesar 2,51, artinya setiap biaya yang dikeluarkan 1 rupiah maka diperoleh penerimaan sebesar 2,53 rupiah atau Break Event Point dengan total biaya sebesar Rp 477.404,29 maka harus memproduksi sebanyak 67,63 Kg dengan harga jual Rp 7.058,82/Kg agar mencapai titik impas. Break Event Point jika memproduksi tahu sebanyak 170 Kg maka harga jual yang ditawarkan kepada konsumen sebesar Rp 2. 808,26/Kg. Kata Kunci : Agroindustri Tahu, Analisis Pendapatan, Kuantan Sako  ABSTRACTThis research was conducted in Kuantan Sako Village, Logas District, Tanah Darat, Kuantan Singingi Regency, while the research objective was to find out the Mbak Rubah funds, to determine the efficiency level of the R / C ratio and to find Break Event Point (BEP) production and break event price point for tofu agroindustry in Kuantan Sako Village, Logas District, Tanah Darat, Kuantan Singingi Regency. The results showed that the business income of Mbak Rubing was Rp. 722,595.71 per production process with a total cost of Rp. 477,404.29 which consisted of fixed costs, an R / C value of 2.51, an average of every cost incurred 1 the rupiah then receives revenues of 2.53 rupiah or Break Event Point with a total cost of Rp. 477,404.29 so it must produce as much as 67.63 Kg with a selling price of Rp. 7,058.82 / kg to break even. Break Event Point if you produce tofu 170 Kg, the selling price offered to consumers is IDR 2,880.26 / Kg.Keywords: Revenue Analysis, Tofu Agroindustry, Kuantan Sako

scholarly journals ANALISIS KEUNTUNGAN USAHA TAPE SUCIPTO DI KELURAHAN KLEAK KOTA MANADO

2020 ◽  
Vol 16 (1) ◽  
pp. 151
Author(s):  
Nyariang Belen ◽  
Martha Mareyke Sendow ◽  
Sherly Gladys Jocom
Keyword(s):  
Raw Materials ◽  
Production Costs ◽  
Primary Data ◽  
Cost Ratio ◽  
Selling Price ◽  
Fixed Costs ◽  
Labor Costs ◽  
Profit Analysis ◽  
C Value ◽  
Fuel Costs

The purpose of this study was to analyze how much profit from the Sucipto Tape business in Kelurahan Kleak, Manado City. The study was conducted in Kelurahan Kleak Lingkungan 4, Malalayang District, Manado City. This research was conducted for 3 months starting in September 2019 until November 2019. Primary data were collected by direct interview with the owner of the Sucipto Tape business. Data collected in the form of data on the selling price of tape products, production of tape produced in one month of production, production costs involve fixed costs (electricity costs and depreciation costs) and variable costs (transportation costs, costs of main raw materials, costs of supporting materials, fuel costs , packaging costs, labor costs). The data collected was then analyzed using Profit Analysis and Revenue Cost Ratio Analysis. The results showed that the Sucipto tape business in the Kleak Kelurahan of Manado City earned a monthly profit of Rp. 1.990.332,33. The R / C value of the Sucipto Tape Business in September 2019 of 1.52 shows a number> 1, so it can be concluded that this business was profitable.*eprm*

ANALISIS PENDAPATAN, EFISIENSI DAN PEMASARAN SEMANGKA (CITRULLUS VULGARIS) DI KAMPUNG TEMPURAN KECAMATAN TRIMURJO KABUPATEN LAMPUNG TENGAH

2011 ◽  
Vol 10 (2) ◽  
pp. 273-286
Author(s):  
Yozi Efrizal ◽  
M. Nurung ◽  
Gita Mulyasari
Keyword(s):  
Cost Efficiency ◽  
Marketing Channel ◽  
Marketing Channels ◽  
Farm Income ◽  
Cost Ratio ◽  
Selling Price ◽  
Total Cost ◽  
Citrullus Vulgaris ◽  
Revenue Efficiency ◽  
Marketing Margins

This study is aimed  at determining the revenue, efficiency and marketing of watermelon (Citrullus vulgaris) farming in Kampung Tempuran, Trimurjo District, Central Lampung District, Lampung Province with a total of 27 respondents who were selected by using census method. Revenue is obtained bydeducting the total income by  the total cost, efficiency is the ratio (ratio) between income and total cost. Watermelon marketing is analysed by identifying marketing channel from the producer to the end consumer  and by estimating the marketing margin of watermelon on each marketing channel. Marketing margin is estimated by subtracting the selling price with buying price. The results showed that the average farm income of at Rp.237.506.694/Ut/MT watermelon or watermelon farm efficiency Rp.34.852.801/Ha/MT. Revenue Cost Ratio is obtained 3.81meaning that  melon farming is  efficient or profitable.  There are three marketing channels.  Based on one of marketing channels studied, it is found that marketing margin of watermelon from farmers as  producers  to  wholesalers s is Rp. 784/Kg. From the wholesaler to the retailer, the marketing margin   is Rp. 1500, - / Kg.Keywords: farm income, efficiency, marketing channels, marketing margins.

B. ANALISA KELAYAKAN BISNIS PADA UMKM (Study Kasus Pada Usaha Tempe Murni Ita)

2019 ◽  
Vol 2 (1) ◽  
pp. 10-19
Author(s):  
Agus Jonikar Ndraha ◽  
Avan Joko Prasetyawan ◽  
Ida Kurnia Wati ◽  
Ilmia Cahyasari ◽  
Nafa Alya Shintya ◽  
...  
Keyword(s):  
Production Costs ◽  
Survey Method ◽  
Variable Cost ◽  
Fixed Costs ◽  
Net Income ◽  
Average Income ◽  
Total Cost ◽  
Net Profit ◽  
Business Analysis ◽  
Gross Income

Abstrak Tahun demi tahun, persaingan bisnis tempe di wilayah Surabaya kian ketat. Oleh karena itu diperlukan sebuah studi untuk mengkaji kelayakan bisnis tersebut. Tujuan dari makalah ini adalah Sebagai acuan untuk mengetahui semua biaya produksi, pendapatan kotor dan pendapatan bersih usaha tempe serta kelayakan usaha tempe di Surabaya. Penelitian dilaksanakan di daerah Sukomanunggal dengan menggunakan metode surve. Hasil penelitian menunjukkan bahwa: Rata-rata biaya total sebesar Rp 2.144.590 yang dihasilkan dari penjumlahan biaya tetap rata-rata sebesar Rp 160.590 dengan biaya variabel rata-rata sebesar Rp 1.984.000. Laba bersih rata-rata sekitar Rp 955.410 dari pendapatan rata-rata sebesar Rp 3.100.000 dikurangi dengan semua pengeluaran Rp 2.144.590. Analisis kewajaran usaha adalah dengan menyusun pendapatan dan pengeluaran secara keseluruhan. Rata-rata semua pendapatan Rp 3.100.000 dan semua pengeluaran rata-rata sebesar Rp 2.144.590. Dengan rasio 1,45 usaha tempe murni ITA layak untuk dijalankan.  Kata Kunci : Biaya produksi, Pendapatan kotor, Pendapatan bersih, Kelayakan usaha   Abstract From year to year, Tempe business competition in the Surabaya area is getting tougher. Therefore a study is needed to study the feasibility of the business. The purpose of this paper is as a reference to find out all the production costs, gross income, and net income of tempe businesses and the feasibility of tempe businesses in Surabaya. The study was carried out in the Sukomanunggal area using a survey method. The results showed that: The average total cost of Rp 2,144,590 resulted from the sum of the average fixed costs of Rp 160,590 with an average variable cost of Rp 1,984,000. Net profit averaged around Rp. 955,410 from an average income of Rp. 3,100,000 minus all expenses of Rp. 2,144,590. The reasonableness of business analysis is to compile overall income and expenditure. The average income of all Rp 3,100,000 and all expenses averaged Rp 2,144,590. With a ratio of 1.45, pure ITA tempe business is feasible to run.  Keywords : Production costs, Gross income, Net income, Business feasibility

D. Perhitungan HPP Telur Asin Dengan Pendekatan Variabel Costing Pada UD Mulya Jaya

2019 ◽  
Vol 4 (1) ◽  
pp. 30
Author(s):  
Neno Pratiwi ◽  
Andre Setiawan ◽  
Ilmi Cayono ◽  
Johan Trinanto
Keyword(s):  
Decision Making ◽  
Production Process ◽  
Raw Materials ◽  
Selling Price ◽  
Assistance Program ◽  
Total Cost ◽  
Cost Of Production ◽  
The Cost ◽  
A Company ◽  
Important Objective

ABSTRAK Pada umumnya harga pokok produksi dalam akuntansi diartikan dengan jumlah biaya dari seluruh pemakaian yang telah dilakukan selama proses produksi atau kegiatan yang mana mengubah bahan baku menjadi produk jadi (produk siap pakai/siap saji). Tujuan penting dalam tugas ini yaitu memperhitungkan harga pokok produksi dari UD Mulya Jaya dengan menggunakan pendekatan variabel costing untuk mengetahui besarnya harga pokok pada setiap produk yang diproduksi. Pentingnya penentuan harga pokok produksi dapat dilakukan sebelum para usaha menentukan harga jual. Pendampingan ini bertujuan untuk membantu mencari dan menentukan harga pokok produksi yang dapat digunakan untuk menetapkan harga jual. Pendampingan ini dilakukan untuk membantu wirausaha dalam program kerja, yaitu bimbingan akuntansi dengan fokus perhitungan harga pokok produksi. Dalam menentukan harga pokok produksi pada UD Mulya Jaya dapat menggunakan pendekatan variable costing yang biasanya metode ini digunakan untuk semacam pengambilan keputusan dalam perusahaan. Melalui program pendampingan kewirausahaan didapatkan hasil perhitungan harga pokok produksi yang menggunakan pendekatan variabel costing. Hasil tersebut dapat menjadi suatu keputusan bagi UD Mulya Jaya untuk dapat menetapkan harga pokok produksi pada setiap produk telur asin. Kata Kunci : Kewirausahaan, HPP, Harga.   ABSTRACT In general, the cost of production in accounting is defined as the total cost of all uses that have been made during the production process or activities which convert raw materials into finished products (ready-to-use / ready-to-serve products). An important objective in this task is to calculate the cost of goods manufactured from UD Mulya Jaya by using a variable costing approach to find out the cost of goods on each product produced. The importance of determining the cost of production can be done before businesses determine the selling price. This assistance aims to help find and determine the cost of production that can be used to set the selling price. This assistance is carried out to help entrepreneurs in work programs, namely accounting guidance with a focus on calculating the cost of production. In determining the cost of production at UD Mulya Jaya, it can use the variable costing approach, which is usually used for a kind of decision making in a company. Through the entrepreneurship assistance program, the results of the calculation of the cost of production are obtained using the variable costing approach. These results can be a decision for UD Mulya Jaya to be able to set the cost of production for each salted egg product. Keywords: Entrepreneurship, COGS, Price

scholarly journals Comparative Profitability and Impact of BINA Developed Aman Mutant Rice Binadhan-7 with Non-Mutant Variety in Bangladesh

2021 ◽  
pp. 11-25
Author(s):  
M. H. Rahman ◽  
R. Sultana ◽  
M. M. A. Sarkar ◽  
S. Islam ◽  
M. A. K. Azad ◽  
...  
Keyword(s):  
Short Duration ◽  
Natural Capital ◽  
Proper Time ◽  
Vital Role ◽  
High Price ◽  
Variable Cost ◽  
Fixed Costs ◽  
Total Cost ◽  
Northern Areas ◽  
Cost Of Production

This papar examined the cost and revenue as well as impact of mutant rice on fourteen region of Bangladesh namely Mymensingh, Jashore, Cumilla, Bogura, Rajshahi, Sylhet, Dinajpur, Rangpur, Dhaka, Khulna, Chattagram, Rangamati, Barishal and Faridpur. A total of 560 farmers were randomly selected to fulfill the objectives where 280 farmers were mutant growers and 280 were non- mutant growers. A pre-designed interview schedule was used to collect the necessary data. Descriptive statistics, profit function and livelihood assets were used to analyzed the collected data. The study revealed that total variable cost of rice cultivation was BDT.40589 and BDT.43927 per hectare for mutant and non mutant, respectively which was around 71 percent of total cost of production. On an average, the total cost of production was BDT.59584 per hectare, where 29 percent was fixed costs and 71 percent was variable cost. For Binadhan-7 cultivation per hectare average net return was found highest in Dinajpur region i.e. BDT.70919 and the lowest in Jashore region i.e. BDT.33703. BCR on total cost basis was found 1.90 which was the highest in Sylhet 2.56 and the lowest 1.51 in Jashore region for Binadhan-7 production. In case of non-growers BCR on total cost basis was found 1.43 which was lower than Binadhan-7 production in the study areas indicating Binadhan-7 growers earn much than the non growers. The asset pentagon approach showed that there is a noteworthy increases in capitals of sampled farm households and the highest for financial capital that was 20.05 percent and the lowest was for natural capital i. e., 5.38 percent. Among the list of preferences, the highest was 88.93 percent for short duration and it was ranked I, the lowest was high yielding i.e. 81.43 percent which was ranked as V. Among the constraints, the highest constraint reported by the farmer was labour crisis as well as high price of labour i.e. 80.71 percent and it was ranked I and the lowest ranked V was lack of quality seed at proper time i.e. 48.93 percent in Binadhan-7 cultivation. Finally it is remarked that short duration high yielding variety Binadhan-7 plays a vital role in the monga mitigation of the northern areas of Bangladesh.

scholarly journals USING THE SYSTEM OF DIRECT COSTING IN THE ANALYSIS OF THE PROFITABILITY OF THE ENTERPRISES OF THE HOTEL AND RESTAURANT BUSINESS

2021 ◽  
Author(s):  
Roman Shulla ◽  
Mariana Popyk
Keyword(s):  
Traditional Approach ◽  
Fixed Cost ◽  
Hotel Management ◽  
Fixed Costs ◽  
Management Support ◽  
Total Cost ◽  
Profitability Analysis ◽  
Operational Management ◽  
Alternative Approaches

The article examines the problem of information and analytical management support in order to increase the profitability of the hotel and restaurant business through the use of such a tool of management accounting as a system of simple and complex «direct costing». The structure of services provided by hotel and restaurant enterprises is analyzed. For the purposes of profitability analysis, the classification of services into such groups as hotel services, restaurant services and complementary services is proposed. An approach to the analysis of profitability of enterprises of hotel and restaurant business in terms of such objects as individual "areas of activity" (hotel management, restaurant business, provision of complementary services) is proposed. In terms of areas of activity, a comparative analysis of different approaches to the formation of financial results of the hotel and restaurant business was conducted. It was revealed that for the purposes of management, the application of the approach based on the indicator of the total cost and determining with its help the indicator of gross profit for certain areas of activity of the enterprises of the hotel and restaurant business is characterized by significant disadvantages associated primarily with the fictitious distribution of indirect (joint) fixed costs. It was revealed that for the purposes of operational management, it is more efficient to use the indicator of variable costs and the indicator of profit margin formed on its basis in the analysis of profitability. In addition, for the enterprises of the hotel and restaurant business, an alternative tool for information and analytical support of management in the form of complicated direct costing is proposed, which is based on the systematic distribution of costs for the constant and variable components and differentiated approach to the hierarchical decomposition of the fixed cost unit. Compared to the traditional approach, which is based on the use of the total cost and gross profit indicator, the proposed alternative approaches allow management to make more balanced and effective decisions, both operative (system of "simple direct costing") and strategic (system of complex direct costing).

scholarly journals Replenishment Model with Entropic Order Quantity for Deteriorating Items under Inflation

2021 ◽  
pp. 34-47
Author(s):  
P. K. Tripathy ◽  
Anima Bag
Keyword(s):  
Cost Minimization ◽  
Optimal Solution ◽  
Deteriorating Items ◽  
Optimal Order ◽  
Selling Price ◽  
Order Quantity ◽  
Total Cost ◽  
Purchase Cost ◽  
Holding Cost ◽  
Special Approach

The purpose of the current paper is to determine an optimal order quantity so as to minimize the total cost of the inventory system of a business enterprise. The model is developed for deteriorating items with stock and selling price dependent demand under inflation without permitting shortage. Optimal solution is achieved by cost minimization strategy considering replenishment cost, purchase cost, holding cost and deterioration cost with a special approach to entropy cost for bulk size purchasing units. The effectiveness of the proposed model has been avowed through empirical investigation. Sensitivity analysis has been accomplished to deduce managerial insights. Findings suggest that an increased inflationary effect results in increment in the system total cost. The paper can be extended by allowing shortage. The model can be utilized in the business firms dealing with bulk purchasing units of electric equipments, semiconductor devices, photographic films and many more.

scholarly journals KELAYAKAN USAHA POLE AND LINE DI NEGERI HATIVE KECIL KOTA AMBON

2019 ◽  
Vol 3 (1) ◽  
pp. 21-30
Author(s):  
Ferdinan W. M. Haulussy
Keyword(s):  
Payback Period ◽  
Fishing Ground ◽  
Fixed Costs ◽  
Katsuwonus Pelamis ◽  
Business Units ◽  
Operational Costs ◽  
C Value ◽  
Live Bait

Skipjack (Katsuwonus pelamis) is a superior commodity of Maluku which is generally caught by pole and line. This pole and line business in Maluku, especially in Ambon is currently faced some problems including the availability of live bait, distant of fishing ground that have impact on fishing trips and operational costs. Even the investment of this business is quite large, but it is managed simply. This study aims to analyze the feasibility of pole and line fisheries business in Negeri Hative Kecil, Ambon. The survey was conducted on 5 pole and line business units and the data obtained were analyzed with 4 investment criterias. The results show that 1). The average fixed costs, variable costs and revenues of the 5 pole and line business units during the year amounted to Rp 80,566,238; Rp. 72,571,200 and Rp. 878,034,000; and 2). The five pole and line business units in Negeri Hative Kecil are feasible to be developed. The highest NPV value is the second unit, Rp 298,623,599; IRR 38.33%; B/C value 3.04 with a payback period (PP) 1.17 years.

scholarly journals Cost analysis of a coaching intervention to increase use of transradial percutaneous coronary intervention

2021 ◽  
Vol 2 (1) ◽  
Author(s):  
Kevin I. Duan ◽  
Christian D. Helfrich ◽  
Sunil V. Rao ◽  
Emily L. Neely ◽  
Christine A. Sulc ◽  
...  
Keyword(s):  
Cardiac Catheterization ◽  
Medical Center ◽  
Variable Cost ◽  
Personnel Cost ◽  
Fixed Costs ◽  
Post Intervention ◽  
Transfemoral Approach ◽  
Total Cost ◽  
Cardiac Procedures ◽  
Coaching Intervention

Abstract Background The transradial approach (TRA) to cardiac catheterization is safer than the traditional transfemoral approach (TFA), with similar clinical effectiveness. However, adoption of TRA remains low, representing less than 50% of catheterization procedures in 2015. Peer coaching is one approach to facilitate implementation; however, the costs of this strategy for cardiac procedures such as TRA are unclear. Methods We conducted an activity-based costing analysis (ABC) of a multi-center, hybrid type III implementation trial of a coaching intervention designed to increase the use of TRA. We identified the key activities of the intervention and determined the personnel, resources, and time needed to complete each activity. The personnel cost per hour and the activity duration were then used to estimate the cost of each activity and the total variable cost of the implementation. Fixed costs related to designing and running the implementation were calculated separately. All costs are reported in 2019 constant US dollars. Results The total cost of the coaching intervention implementation was $374,863. Of the total cost, $367,752 were variable costs due to travel, preparatory work, in-person coaching, post-intervention evaluation, and administrative time. We estimated fixed costs of $7112. The mean marginal cost of implementing the intervention at only one additional medical center was $52,536. Conclusions We provide granular cost estimates of a conceptually rooted implementation strategy designed to increase the uptake of TRA for cardiac catheterization. We estimate that implementation costs stemming from the coaching approach would be offset after the conversion of approximately 409 to 1363 catheterizations from TFA to TRA. Our estimates provide benchmarks of the expected costs of implementing evidence-based, but expertise-intensive, cardiac procedures. Trial registration ISRCTN, ISRCTN66341299. Registered 7 July 2020—retrospectively registered

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