ANALISIS BREAK EVEN POINT PADA USAHA PENGOLAHAN PUCUK DAUN TEH (KASUS DI PABRIK TEH SUMBER DAUN KABUPATEN CIANJUR)

Rakhmawati , Dewi (2009) ANALISIS BREAK EVEN POINT PADA USAHA PENGOLAHAN PUCUK DAUN TEH (KASUS DI PABRIK TEH SUMBER DAUN KABUPATEN CIANJUR). Other thesis, Universitas Sebelas Maret Surakarta .

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    Abstract

    Sumber Daun Tea Factory which is located in Subdistrict of Takokak in Cianjur Regency West Java is one of many companies which are processing of tea leaves sprout become the tea product. This company is a family effort which optimally operates since 1994. So that earn remain to exist in tea agribusiness and can make the policy of concerning production, price, and expense, hence need the analysis of Break Even Point ( BEP) to the company. This research aims are to count the level of production and revenue of Sumber Daun Tea Factory in a state of reaching Break Even Point (BEP) in set of kilogram unit and set of Rupiah, to analyze economic rentability from Sumber Daun Tea Factory, and to study the sensitivities of BEP and advantage of Sumber Daun Tea Factory in the event of price change of product, production cost, and decreasing production. The basic method in this research used is descriptive method, with the execution technique in the form of case study. Location of research and sample selected by purposive that is Sumber Daun Tea Factory in Cianjur Regency. Data analyze method used are (1) calculation of Break Even Point in unit and Rupiah, (2) advantage storey level/Economic Rentability (RE), and (3) sensitivities analysis. This research result known that : (1) production and revenue of Sumber Daun Tea Factory in a state of reaching Break Even Point is 586.405 kilogram and Rp 3.892.160.972,00 for the year of 2005, 565.460 kilogram and Rp 3.859.766.211,00 for the year of 2006, and also 545.777 kilogram and Rp 3.832.009.634,00 for the year of 2007, (2) economic Rentability of Sumber Daun Tea Factory in the year 2005, 2006, and 2007 are 60,6 %, 57 %, and 55,2 %, and (3) change of variable of increase and price degradation to 3%, increase and degradation produce to 3%, and also increase and decreasing cost produce to 5% admiting of to give the advantage for Sumber Daun Tea Factory. Suggestion which can be given are: (1) Sumber Daun Tea Factory should to improve the economics rentability or ability to yield the profit, by clipping expense especially variable cost to increase contribution margin ratio (2) Sumber Daun Tea Factory require to add the special labor to handle the administrative and finance.

    Item Type: Thesis (Other)
    Subjects: S Agriculture > SB Plant culture
    Divisions: Fakultas Pertanian
    Fakultas Pertanian > Agribisnis
    Depositing User: Riza Umami Nur K
    Date Deposited: 25 Jul 2013 18:09
    Last Modified: 25 Jul 2013 18:09
    URI: https://eprints.uns.ac.id/id/eprint/9396

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