CD Skripsi
Analisis Biaya Produksi Industri Sablon Di Kota Pekanbaru
ABSTRACT
This research aims to determine production costs and Break Even Points as well as production cost efficiency in the screen-printing industry in Pekanbaru City. The population of this research is the entire number of screen-printing industries in Pekanbaru City, totaling 50 business units. The criteria taken are industries that are classified as having low, medium, high production. So the screen printing industries selected were Icarus Printhouse, Pekanbaru Creative, and Perseus Production. The types of data used in this research are primary and secondary. Where primary data is obtained directly from respondents through interviews, questionnaires, documentation. Meanwhile, secondary data was obtained through government agencies such as the Pekanbaru City Central Statistics Agency and the Pekanbaru City Department of Industry and Trade. The method used to analyze data in research is descriptive analysis and quantitative analysis. The research results show: Production costs in the screen-printing industry consist of fixed costs (building, screen printing machine, display case, press machine, screen printing table, screen printing screen, rack, dryer and computer) and variable costs (24s t-shirts, 30s t-shirts, screen printing ink, materials other raw materials, labor, electricity costs, maintenance costs, telephone costs and others). The total fixed costs incurred in the screen-printing industry are an average of IDR 2,088,253.66. The average total variable costs are IDR 18,270,666. So the total costs incurred in the screen printing industry are an average of IDR 20,358,902. Average revenue is IDR 30,500,000. So the average profit is IDR 10,141,097 or 33.3%. The research results show that the BEP calculation for the screen-printing industry in Pekanbaru City has an average BEP value of IDR 25.152.774 and an average unit BEP of 24s 152 t-shirts and 207pcs 30s t-shirts. The screen-printing industry in Pekanbaru City is classified as efficient because the R/C ratio value is >1, so it can be said that the screen- printing business is efficient in terms of production costs.
Keywords: Cost analysis, Screen Printing Industry, R/C Ratio, Break Even Point, Pekanbaru City
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