CD Skripsi
Analisis Biaya Produksi Industri Bordir Di Kota Pekanbaru
ABSTRACT
The purpose of this study was to determine the production costs and
efficiency of production costs in the embroidery industry in Pekanbaru City. The
population of this study is the entire number of embroidery industries in the city of
Pekanbaru, which amounts to 10 business units. The criteria taken are industries
that are tempted to have low, medium, and high production, so that the
embroidery industry is chosen, namely Athaya Embroidery, Embroidery Partner,
and. Embroidery Art Pekanbaru. The type of data used is primary and secondary
data. Data collection methods in research is by interview and documentation. The
analysis used in this research is quantitative descriptive method The results
showed: production costs in the embroidery industry consisted of fixed costs
(buildings, embroidery machines, storefronts, sewing machines, solder, scissors,
screwdrivers, tanks, meters and computers) and variable costs (fabrics, threads,
other raw materials, labor , electricity costs, service fees, telephone costs and
other costs). The total fixed costs incurred in the Embroidery industry an average
of Rp4,494,652,777. The average total variable cost is IDR 16,943,069.33. So that
the total costs incurred on average amounted to Rp19,917,819 The average
receipt of Rp.42,000,000 so that the profit of Rp22,082,181 or 33.33%. The
embroidery industry in Pekanbaru City is classified as efficient because of the
value of R / C> 1. So it can be said that, it means the business is efficient in terms
of production costs and profitable.
Keywords: Cost analysis, Embroidery Industrial, Pekanbaru City
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