ANALISIS BREAK EVENT POINT (BEP) PADA PABRIK TEH PT. PERKEBUNAN NUSANTARA VI UNIT USAHA KAYU ARO

نویسندگان

چکیده

ABSTRAKPenelitian ini bertujuan untuk mengetahui gambaran proses produksi perusahaan, permasalahan yang dihadapi dan menentukan nilai titik impas/Break Event Point (BEP). Penelitian menggunakan metode studi kasus. Analisa data digunakan adalah analisa kuantitatif deskriptif. Hasil penelitian menunjukkan aktivitas dilakukan secara terus menerus (continue process). Permasalahan terjadiyaitu umurpabrik cukup lama sehingga sering mengalami kerusakan penurunan pasokan bahan baku. Perhitungan BEP dengan pendekatan matematis grafis. pada pabrik teh PT. Perkebunan Nusantara VI Unit Usaha Kayu Aro tahun 2019 tingkat penjualan sebesar 4.562.047 kg atau Rp. 79.379.611.052.Kata kunci : teh;Break (BEP); biaya ABSTRACTThis study aims to describe the company's production process, problems faced and determine value of break-even point (BEP).This research uses case method.The analysis used is quantitative descriptive analysis.The results showed that activities process were carried out continuously process).The problem occurs factory long enough experience damage a decrease in supply raw materials.The calculation using mathematical approach graphical approach.The at tea PT.Perkebunan AroBusiness sales level 4,562,047 or levelof Rp.79,379,611,052.Keywords: tea: Break cost

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ژورنال

عنوان ژورنال: JAS (Jurnal Agri Sains)

سال: 2021

ISSN: ['2581-0227']

DOI: https://doi.org/10.36355/jas.v5i1.516