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- W2551930121 abstract "The aim this research is to find out process of production and the relation between cost, sell price and percentage of break even point. Production of capacity produced is 345.600 pipes. The economical calculation are as follows: the total capital is fixed capital + working capital = Rp. 1.396.140.000,00; the total production cost is variable cost a year + fixed cost a year = Rp. 1.620.710.000,00. The manufacturing cost = Rp. 4.690.00/pipe, the profit calculation before taxing is Rp. 383.770.000.00 after taxing is Rp. 307.020.000,00 the pay out period calculation consist of the percentage of profit to return the capital (rate of return) before taxing is 27,49%, after taxing is 22,00% and the pay period before taxing 3 year, after taxing 3 year 7 month. The break even point is 51,44% and the capacity of break even point is 177.777 pipes. INTISARI Penelitian ini bertujuan untuk mengetahui proses produksi dan hubungan antara biaya, harga jual, dan persentase batas rugi laba. Kapasitas produksi direncanakan sebesar 1200 pipa per hari, sehingga dalam 1 tahun dengan 288 hari kerja kapasitas yang dihasilkan 345.600 pipa. Dari analisa ekonomi diperoleh hasil sebagai berikut : Total modal yang terdiri dari modal tetap dan modal kerja = Rp. 1.396.140.000,00 biaya produksi yang terdiri dari biaya tidak tidak tetap 1 tahun dan biaya tetap 1 tahun = Rp 1.620.710.000,00. Harga pokok produksi = Rp 4.690,00/buah pipa, keuntungan sebelum pajak Rp 383.770.000,00 dan sesudah pajak Rp. 307.020.000,00/. Persen keuntungan untuk mengembalikan modal sebelum pajak = 27,49% dan sesudah pajak = 22,00%. Waktu pengembalian modal sebelum pajak = 3 tahun, sesudah pajak 3 tahun 7 bulan. Perhitungan nilai batas rugi laba = Rp 1.031.110.000,00 dan persentase batas rugi laba = 51,44% serta kapasitas batas rugi laba = 177.777 buah pipa." @default.
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- W2551930121 date "1997-01-02" @default.
- W2551930121 modified "2023-09-27" @default.
- W2551930121 title "Rancang bangun perekayasaan industri pipa pvc untuk saluran air minum" @default.
- W2551930121 doi "https://doi.org/10.20543/mkkp.v12i23.364" @default.
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