ANALISA BREAK EVEN POINT (BEP) PADA PRODUK PANGAN LOKAL KERUPUK KULIT SAPI ANALYSIS BREAK EVEN POINT (BEP) IN LOCAL FOOD PRODUCT OF COW SKIN CRACKERS

Putu Della Pricillia, Ni (2020) ANALISA BREAK EVEN POINT (BEP) PADA PRODUK PANGAN LOKAL KERUPUK KULIT SAPI ANALYSIS BREAK EVEN POINT (BEP) IN LOCAL FOOD PRODUCT OF COW SKIN CRACKERS. S1 thesis, Universitas Mataram.

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Abstract

The development of the local food product industry sector of cow skin crackers in the city of Mataram is increasing, especially the small and medium industries that produce these processed products. Cow skin crackers are also a souvenir of Lombok. UD.Muslim is a small and medium industry that produces local food cowhide crackers located on the street of Beaq Ganggas Seganteng No. 26 Cakranegara Mataram. This industry produces local food of cow skin crackers around 100 kg / day. The process of making local food of cow skin crackers is done from collecting raw materials of cow skin, cleaning the fur on the cow skin, cutting, drying, aluman, until it becomes semi-cooked crackers. In the UD industry. Muslim profit or loss calculation process has never been done so as to cause the industry does not know the level of profit or loss experienced. Therefore in this research a Break Even Point (BEP) analysis is performed to determine the break-even point, which is where the industry does not experience profits or losses. The Break Even Point (BEP) method can be a benchmark for UD. Muslims in determining the steps taken for the smooth production and sale of UD. Muslim and can help companies to find out how to analyze costs, volumes and profits in response to opportunities that exist in UD.Muslim. UD. Muslims will experience a Break Even Point when producing 6229.85 kg of cowhide crackers with a fixed cost (FC) of IDR 20,870,000 and variable costs (VC) of IDR 664,413,502.5. UD. Muslims will experience a Break Even Point within 8.3 months using the current selling price of 110,000 / kg and the total expenditure (TC) is equal to the total income (TR) of IDR 685,283,582.08. At the time of producing 6229.85 kg of cow leather crackers or within 8.3 months, UKM cow leather crackers UD. Muslims can reach the Break Even Point (BEP), so these SMEs are declared eligible to operate.

Item Type: Thesis (S1)
Keywords (Kata Kunci): Keywords: Crackers, Crabs, Gains, Advantages, Losses, BEP
Subjects: T Technology > T Technology (General)
Divisions: Fakultas Teknik
Depositing User: Rini Trisnawati
Date Deposited: 13 Aug 2020 01:14
Last Modified: 13 Aug 2020 01:14
URI: http://eprints.unram.ac.id/id/eprint/16644

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