ANALISIS BREAK EVEN PONT DALAM PENENTUAN OPTIMALISASI PRODUKSI PADA PERUSAHAAN TAHU DADI GUNTUNG PAYUNG DI BANJARBARU

GINA, DEWI (2020) ANALISIS BREAK EVEN PONT DALAM PENENTUAN OPTIMALISASI PRODUKSI PADA PERUSAHAAN TAHU DADI GUNTUNG PAYUNG DI BANJARBARU. Diploma thesis, Universitas Islam Kalimantan MAB.

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Abstract

Permasalahan yang melatarbelakangi penelitian ini adalah adanya penurunan penjualan pada perusahaan Tahu Dadi Guntung Payung di Banjarbaru yang disebabkan oleh meningkatnya biaya operasional dan sangat berpengaruh terhadap produksi, karena tidak bisa menutupi biaya investasi perusahaan pun mulai mengalami ketidakseimbangan. Penelitian ini menunjukkan bahwa penyebab dari timbulnya masalah yang dihadapi oleh perusahaan Tahu Dadi Guntung Payung di Banjarbaru yaitu penentuan produksi yang kurang optimal sehingga tidak tercapainya titik break even. Berdasarkan analisis Break Even Point produksi tahu yang semula dilakukan hanya mencapai 10.800 kantong plastik per bulan jumlah tersebut belum mencapai tingkat optimalisasi produksi. Dan berdasarkan hasil analisis Break Even Point, tingkat optimalisasi produksi yang seharusnya dihasilkan oleh perusahaan adalah sebesar 11.170 kantong plastik per bulan. Maka perusahaan masih dapat meningkatkan produksinya. The problem underlying this research is the decline in sales of Dadi Guntung Payung Tofu Company in Banjarbaru, which was caused by increased operational costs and greatly affected the production, because it could not cover the investment costs, the company began to experience an imbalance. This study aims to determine the level of Break Even Point conducted in determining to optimization of production and the level of Break Even Point that should be in determining the optimization of production. The results showed that the cause of the problem faced by the Dadi Guntung Payung Tofu Company in Banjarbaru was the determination of suboptimal produktion so that no break even point was reached. Based on the break even point analysis, tofu production which was originally carried out only reached 10.800 plastic bags per month, this number has not reached the level of production optimization. And based on the results of the break even point analysis, the optimal level of production that should be produced by the company is 11,170 plastic bags per month. With current installed production capacity, the company can still increase the production.

Item Type: Thesis (Diploma)
Uncontrolled Keywords: Break Even Point, Optimalisasi Produksi Break Even Point, Production Optimization
Subjects: H Social Sciences > HB Economic Theory
Depositing User: Dewi Gina
Date Deposited: 02 Sep 2020 03:38
Last Modified: 02 Sep 2020 03:38
URI: http://eprints.uniska-bjm.ac.id/id/eprint/911

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