ANALISIS BREAK EVENT POINT (BEP) PADA INDUSTRI PENGOLAHAN TEBU DI PABRIK GULA (PG) MOJO KABUPATEN SRAGEN

Prasetyo , Wahyudi (2010) ANALISIS BREAK EVENT POINT (BEP) PADA INDUSTRI PENGOLAHAN TEBU DI PABRIK GULA (PG) MOJO KABUPATEN SRAGEN. Masters thesis, Universitas Sebelas Maret.

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    Abstract

    This research aims are to find out the company’s size of revenue and production in the condition reaching the Break Even Point, to find out the land width the PG. Mojo used in order to reach the Break Even Point, to find out the correlation between the change of production input cost product selling price, and product number, and the land width used in reaching BEP. The method used in this study is a descriptive method, with the case study as the implementation technique. The location and sample of research were chosen purposively, namely, the Mojo Sugar Factory in Sragen Regency. Method of analyzing data used were 1) the calculation of Break Even Point in unit and Rupiahs, 2) land width estimation approach, and 3) sensitivity analysis. From the result of research it can be found that: 1) totally, the PG Mojo’s revenue and production during 2004-2008 period reaches BEP, it can be seen from the mean sugar revenue and production higher than the mean sugar BEP (RP) and sugar BEP (Kw), that is, Rp. 28,839,346,000 and 64,776.48 Kw higher than Rp. 17,253,318,122.06 and 39,716.12 Kw. 2) Totally the land width of PG. Mojo during 2004-2008 period has reached BEP, it can be seen from the mean land width of PG Mojo of 4273,284 Ha larger than the average BEP of land width of 941.53 Ha. 3) the land width the PG Mojo has exceeds the land width BEP, although it encounters the variable chan ge that is the sugar price increase and decrease of 1.5%, production number of 13.2% and production cost of 4.7%. The recommendation given includes: 1) PG. Mojo management should improve the assistance so that the partner sugar farmers, by increasing the knowledge about the sugar culture technique and information about the superior sugarcane varieties tested/trialed in Sragen areas. Because each variety has different characteristic, a variety not certainly has high production in a certain area with high production in other area. 2) PG Mojo should continually improve the quality and quantity of partnerships with sugarcane farmers by improving the facilities provided to the farmers' partners such as seeds, fertilizers with low prices, as well as loans with lower interest. Consequently be more sugar cane farmers who will join. By increasing farmers' partners, the area of land or the amount paid to the sugarcane will increase PG and PG will be able to increase the amount of sugar production, so the benefits will also increase. 3) PG Mojo should transmit his success to other PG, both in terms of the partnership or increased yield, to which PG production is still low due to the farmers and also partners rendemen little low. The hope, so that other PG could also achi eve levels of production and high yield, which will generally be able to increase production.

    Item Type: Thesis (Masters)
    Subjects: S Agriculture > S Agriculture (General)
    Divisions: Fakultas Pertanian
    Fakultas Pertanian > Agribisnis
    Depositing User: Na'imatur Rofiqoh
    Date Deposited: 27 Jul 2013 04:50
    Last Modified: 27 Jul 2013 04:50
    URI: https://eprints.uns.ac.id/id/eprint/9779

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