CD Skripsi
Analisis Nilai Tambah Pengolahan Papan Dari Batang Kelapa Sawit Replanting Di Kabupaten Rokan Hulu (Studi Kasus : Mona Perabot Kecamatan Tambusai)
This research is a case study have conducted at Mona perabot in Tambusai District. This research aims to knowing the amount of production costs, revenues, profits, efficiency, added value and payback period from processing of boards from palm oil replanting at Mona Perabot Tambusai District. The method used in calculating added value is by analysis of each production process and Hayami's method. Data is analyzed by analysis of additional value, production costs, revenues, profits, efficiency ratios and Payback Period. The results of the analysis show that the costs incurred in the production process as variable costs of logging and board processing is Rp. 3.142.000, fixed cost board immersion process is Rp. 500.00 , variable cost of the board immersion process is Rp. 1.450.000, the total cost of the board immersion process is Rp. 1.950.000, drying process variable costs is Rp. 1.120.000. Revenues board processing from palm oil replanting is Rp. 10.000.000 the selling price is Rp.1.250.000. Processing of boards from palm oil replanting at Mona Perabot generate a profit of Rp. 1.838.000. Calculation of efficiency in the processing of boards from palm oil replanting at Mona Perabot obtained an efficiency value of 1.22 which means that any costs incurred in production activities provide efficiency of 1.22 of costs incurred. Value added to the processing of boards from palm oil replanting in the production process is added value to the variable costs of logging and board processing is Rp. 6.858.000, added value to the fixed costs of the board immersion process is Rp.9.500.000, added value to the variable cost of the board immersion process is Rp. 8.550.000, added value to the total cost of the board immersion process is Rp. 8.050.000,added value to the variable cost of the board drying process is Rp. 8.880.000, the value added of raw materials is Rp. 9.760.000, added value of labor is Rp. 8.880,000. While the value added by Hayami's method is Rp. 264.750. The length of the payback period in the board processing industry from palm oil replanting is 7 months 9 days.
Keywords : Production Costs, Revenues, Profits, Efficiency Ratios, Analysis of Additional Value and Payback Period.
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