CD Skripsi
Analisis Biaya Produksi Industri Bengkel Las Di Kecamatan Pangkalan Kerinci
ABSTRACT
This study aims to determine the production cost efficiency in the welding workshop industry in Pangkalan Kerinci District. The population of this study is the entire number of welding workshop industries in Pangkalan Kerinci District which amounted to 46 business units. The criteria taken are industries that are classified as having low, medium, and high production, so the Mardianis welding workshop industry, Ginting Welding Workshop, and Qodri Welding Workshop were selected. The types of data used in this study are primary and secondary. Where primary data was obtained directly from respondents by interviews, questionnaires, and documentation. Thus, secondary data was obtained through government agencies such as the Pangkalan Kerinci District Disperindag. The methods used in analyzing the data in the study are descriptive analysis and quantitative analysis. The results of this study show that the production cost in the welding workshop industry consists of fixed costs (buildings, transformers, drilling machines, welding machines, grendas, keys, oxygen cylinders, activating tubes, and tanks) and variable costs (iron plate 1.5 mm, 120 cm x 240 cm, iron plate 2.5 mm, 120 cm x 240 cm, iron plate 3 mm, 120 cm x 240 cm, 4 mm iron plate, 120 cm x 240 cm, other raw materials electrode, grenda eye, carbide, coil wire, labor, electricity cost, telephone cost, and others). Namely the total fixed costs incurred in the welding workshop industry on average IDR 686,662.44. The total average variable cost is IDR 65,281,66.47. So that the total cost incurred is an average of IDR 65,968,329.11. The average revenue was IDR 13,531,671 or 33.33%. The results of the study show that the welding workshop industry in Pangkalan Kerinci District is efficient with an R/C value of >1. So it can be said that, it means that the welding workshop industry is efficient in terms of production costs and profits.
Keywords: Cost analysis, Welding Workshop, R/C Ratio, Pangkalan Kerinci District
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