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.

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 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).

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 Corn farming analysis in Babar Island, District of Babar Islands, Southwest Maluku Regency

2021 ◽  
Vol 883 (1) ◽  
pp. 012082
Author(s):  
S F W Thenu
Keyword(s):  
Survey Methods ◽  
Production Costs ◽  
Variable Cost ◽  
Fixed Cost ◽  
Cropping Pattern ◽  
Labor Costs ◽  
Land Rent ◽  
Cost Component ◽  
Corn Production ◽  
The Cost

Abstract Babar Island is corn production center in District of Babar Islands. Maize is the dominant food commodities and a major food source for the community. Corn is the dominant crop commodity in Barbar Island and become staple food for the community. The farming are traditional and subsystems to meet farmers household needs and the excess (if any) will be sold but in very limited quantities. However the sales purpose is not commercial but just to meet the households needs that can not be substituted by other goods and only by few farmers if necessary. The farming is carried out on slash and burn dry land by polyculture cropping pattern that is combination of annual and perrenial crops. This study aimed to examine the feasibility and profitability of corn farming in Barbar island, using survey methods with stratified random sampling technique. The results showed that the cost of corn production in Barbar Island, district of Barbar Islands, South West Maluku Regency is consisted of fixed cost and variable cost. The fixed cost components is including : equipment depreciation costs and land rent costs. The variable costs includes : inputs costs (seeds, fertilizers, chemical) and labor costs. Variable costs is the largest cost component for corn farming. Corn farming is profitable and viable, as indicated by the average income Rp.2.647.396 compared to the average cost incurred by farmers Rp.2.520.934 and BC ratio of 1.05. This means that the production costs of Rp.2.520.934 will generate benefit 1.05 times of the cost.

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*

scholarly journals Economic Performance and Consraints Faced by Tur Dal Processing Units- Bharuch District, Gujarat

2021 ◽  
pp. 54-62
Author(s):  
Deepa Hiremath ◽  
Shreeshail Rudrapur ◽  
L. R. Dubey ◽  
Bhanupriya Choyal
Keyword(s):  
Economic Performance ◽  
Capital Investment ◽  
Capacity Utilization ◽  
Production Costs ◽  
Raw Material ◽  
Primary Data ◽  
Variable Cost ◽  
Fixed Cost ◽  
Fixed Costs ◽  
Net Returns

The study of economic performance of Tur dal processing units in terms of cost is very essential for accelerating the growth of agriculture processing industries. The present study was undertaken to work out the unit fixed costs, variable costs, production costs and returns of processing of Tur dal and different constraints faced by Tur dal processors of Bharuch District of Gujarat. The primary data pertained to consecutive three years i.e., 2017-18, 2018-2019, and 2019-20 were collected from the sample of three Tur dal mills from Bharuch, Ankleshwar and Vaghra talukas of Bharuch district. The results indicated that the average capital investment for a dal mill per unit was Rs. 7, 10, 00,000. The average fixed cost and average variable cost per quintal was of INR 46.10 and 245.46 respectively. Hence, average processing cost per quintal was worked out to be Rs. 291.56. The gross return per quintal of processed tur dal was Rs. 5754.50. The average content of tur dal and by- products was in the proportion of 72 per cent and 28 per cent respectively, by weight. The recovery in one quintal of tur was 65 kg of tur dal, 7 kg of broken dal and 28 kg of chala/chuni/ dead seed. The net returns per quintal after processing was found to be Rs. 579.61. It was found that, inadequate supply of raw material for processing especially during off season was the major constraint faced by the dal mill owners followed by units not running on full capacity utilization during offseason and irregular electricity supply to run the unit, etc.

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 Dairy activity in family farming in Minas Gerais, Brazil: production costs and cost-effectiveness analysis

2018 ◽  
Vol 39 (3) ◽  
pp. 1255
Author(s):  
César Correia Santos ◽  
Gercílio Alves de Almeida Júnior ◽  
Marcos Aurélio Lopes
Keyword(s):  
Cost Effectiveness ◽  
Technical Assistance ◽  
Operating Cost ◽  
Minas Gerais ◽  
Production Costs ◽  
Variable Cost ◽  
Selling Price ◽  
Productive Capacity ◽  
Fixed Costs ◽  
Low Efficiency

The aim of this study is to analyze and compare the cost-effectiveness of three family dairy farms, located in the municipality of Limeira do Oeste, MG, Brazil, as well as to identify the break-even points and the factors that most influenced the final costs, and their impacts on each property. The analyzed data comprised the period from May 2015 to May 2016 and were collected using forms developed by EMATER-MG (Technical Assistance and Rural Extension Company of the State of Minas Gerais) and MDA (Ministry of Agrarian Development). Gross and net margins as well as results (profit or loss) were considered as cost-effectiveness indices. It was realized that the dairy activity in the properties studied exhibited low efficiency in the use of inputs, implying idle productive capacity, an increase in the proportion of fixed costs in the composition of total costs, and low productivity per animal per unit area. Therefore, diary activity was highly dependent on the sale of animals in order to afford and present positive results. Among the components of the effective operating cost, feeding is the most representative (averaging 63.09%), in the three studied properties, being the tax rates considered as fixed (9.41%) and miscellaneous expenses (9.49%) also expressive. The properties showed high fixed costs and break-even points; in one property, these could not be determined as the unit variable cost was higher than the average selling price in the market. In the economic analysis, the three systems showed positive net margins and results, indicative of production viability in the long term.

scholarly journals ANALYSIS OF FARM IN PINEAPPLE (Ananas comulus (L.) Merr) IN SEMPU VILLAGE, DISTRICT NGANCAR, KEDIRI

2018 ◽  
Vol 2 (2) ◽  
pp. 2
Author(s):  
Luhur Aditya Prayudi
Keyword(s):  
Agricultural Sector ◽  
National Development ◽  
Variable Cost ◽  
Fixed Cost ◽  
Selling Price ◽  
Labor Costs ◽  
Land Area ◽  
Land Rent ◽  
Pineapple Fruit ◽  
Feasibility Test

The agricultural sector plays an important role in national development. The area of cultivated land or planting area and harvest of Indonesian fruits on average is relatively small. Pineapple is a type of fruit found in the tropics and consumed in a lot of fresh. One of the pineapple producing areas in Kediri Regency is in Ngancar District, including Sempu Village. The purpose of this study is to determine the expenditure and income of pineapple farmers in Sempu Village District Ngancar Kediri and to determine the feasibility of pineapple farming in Sempu Village District Ngancar Kediri. For pineapple farming requires a variable cost consisting of expenses consumed and labor costs Total variable costs for land area of 0.5 Ha Rp 15.312.000 and land area 1 Ha Rp 30.655.000. For fixed cost of pineapple farm consist of land rent, capital interest can be known fixed cost for land area 0,5 Ha Rp 3,229,650, land area 1 Ha Rp 6,459,825, hence can be calculated total cost in pineapple farm for land with wide area 0.5 Ha of Rp 18,542,180 and pineapple farming with a land area of 1 Ha of Rp 37,114,825. The sale results obtained by pineapple farmers selling price according to the quality of pineapple fruit, for the land area of 0.5 Ha obtained profit of Rp 14,182,820 and land area of 1 Ha Rp 28.335.175. The result of the business feasibility test of 0.5 ha and 1 ha is not the same for 0.5 ha yield 1.7648. While for 1 ha R / C ratio produces 1.7634. For both patterns are equally good and worth developing. Keywords: Farming, feasibility Received: 20 August, 2017; Accepter: 10 September, 2017

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.

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