ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulAnalisis Titik Impas Durian Montong Dalam Kemasan Pada Industri CV. Banua Pertanian Di Kota Palu |
| Nama: RAFIKA OQTA |
| Tahun: 2024 |
| Abstrak ABSTRACT CV. Banua Pertanian industry processes Durian Montong into Durian Montong in Packaging. The fluctuating price of raw materials causes the sales price in April, May and June to also differ so that it can affect income. Determination of location and respondents is done intentionally (Purposive). The number of respondents was 4 people. The data analysis used is break-even point analysis. The results showed that the break-even point of Durian Montong in 500gram packaging in April the price of Rp.59,000 was achieved at a production volume of 305 packages so that revenue of Rp.17,995,000 was obtained. In May, the price of Rp.57,500 was achieved at a production volume of 297 packages and revenue of Rp.17,077,500. In June, the price of Rp.50,000 was achieved at a production volume of 364 packages and a revenue of Rp.18,200,000. If the industry exceeds the production volume, revenue and total costs at the break-even position, it means that the industry makes a profit. Conversely, if the industry's production is below the production volume, it means that the industry is experiencing a loss, and if it reaches the production volume with revenue and total costs at the break-even point position, it means that the industry does not make a profit and does not experience a loss. ABSTRAK Industri CV. Banua Pertanian mengolah Durian Montong menjadi Durian Montong Dalam Kemasan. Harga Bahan Baku yang berfluktuasi menyebabkan harga penjualan pada Bulan April, Mei dan Juni juga berbeda sehingga dapat mempengaruhi pendapatan. Penentuan lokasi dan responden dilakukan secara sengaja (Purposive). Jumlah responden sebanyak 4 orang. Analisis data yang digunakan yaitu analisis titik impas. Hasil penelitian menunjukkan Titik Impas Durian Montong Dalam Kemasan 500 gram Bulan April harga Rp.59.000 dicapai pada volume produksi 305 kemasan sehingga diperoleh penerimaan Rp.17.995.000. Bulan Mei harga Rp.57.500 dicapai pada volume produksi 297 kemasan dan penerimaan Rp17.077.500,-. Bulan Juni harga Rp.50.000 dicapai pada volume produksi 364 kemasan dan penerimaan Rp.18.200.000. Apabila Industri melebihi volume produksi, penerimaan dan total biaya pada posisi titik impas berarti industri memperoleh keuntungan. Sebalikanya, jika hasil produksi industri dibawah volume produksi berarti Industri mengalami kerugian, dan apabila mencapai volume produksi dengan penerimaan dan total biaya pada posisi titik impas berarti industri tidak memperoleh keuntungan dan tidak mengalami kerugian. |