CD Skripsi
Analisis Biaya Dan Penerimaan Industri Kecil Makanan Pangan Rempeyek Di Kota Pekanbaru
The purpose of this study was to determine the cost, revenue and break-even point of the small-scale food industry in Pekanbaru. The basic method of research used is descriptive method. Location determination was done randomly (purposive), namely Pekanbaru . Taking respondents is done by census technique and obtained by respondents obtained 8 people. The data used are primary and secondary data. Data collection techniques are carried out by observation, interviews, and recording. Analysis of the data used includes analysis of costs, revenues, acquisition and break-even points. The results showed that the total production cost per month was Rp. 10,047,635.50 with an average of Rp. 1,255,954.44 per eight times production. Variable Cost (VC) averages Rp. 1,224,063 per month, fixed costs (FC) an average of 31,891.94. The average income earned by employers is Rp. 2,947,500 and the average profit obtained by the businessman is Rp. 1,691,545.56. The average production of peasants in the city of Pekanbaru is 195 plastic bags of 2 kilogram per month, while the BEP produces 6,440 plastic bags of 2 Kilogram per month, the average business of peanut brittle is feasible while the minimum price of BEP is Rp. 83,045 plastic bags of 2 Kilogram size while the selling price is Rp. 15.125 per 2 Kilogram plastic wrapper, means the production selling price> BEP price, in this case it means that it is in accordance with the break-even point.
Keywords : Cost, Acceptance, and Break Even Point
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