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October 8, 2015
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October 8, 2015
Published
September 2, 2006
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Abstract

The aim of the factory is to get the profit. Large or small the advantage the profit that the factory
can reached out, that’s provide the management ability/succesfull in manage their company. Into arrange
the profit planning could done by analyzing Break Event Point (BEP) and the variananalysis to estimate
the product cost, checking cost, and measurement of the factory performance.The purpose of this
research is (1) To know is it the process of crumb rubber on Bukit Angkasa Makmur factory Ltd has
reached the level of minimum sale? (2) To know how much the value number of margin contribution, and
the ratio of margin contribution, (3) To know is it in production activity (production process) on PT. Bukit
Angkasa Makmur get the favourable or unfavourable varian?, (4) To know the value number of fixed cost
and variable cost on PT. Bukit Angkasa Makmur.The result of this research show that the PT. Bukit
Angkasa Makmur has reached the minimum level of sale with Break Event Point value (in Rp) Rp
201.585.596.402,50 and 21.894.818,77 Kg. The value of margin contribution is Rp 8.339.796.662,00, and
the ratio margin of contribution value is 0.04. The fixed cost on PT. Bukit Angksa Makmur in year of 2005
is Rp 8.063.423.856,10 with the variable cost Rp 221.881.029.070,92. The means of raw materials varian
is Rp (36.507.552.431,99) favourable. The means of the direct employees is Rp (49.296,00) favourable.
The means of overhead variable is Rp (175.905.700,76) favourable. The means of fixed averhead varian
is Rp (118.626.927,28) favourable

Keywords

Key word Profit Unfavourable Favourabl

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How to Cite
Badrudin, R., Sugiarti, S., & Marbun, F. O. (2006). ESTIMASI BIAYA PRODUKSI DALAM MERENCANAKAN LABA PADA PABRIK KARET PT. BUKIT ANGKASA MAKMUR KABUPATEN BENGKULU UTARA. Jurnal AGRISEP: Kajian Masalah Sosial Ekonomi Pertanian Dan Agribisnis, 5(2), 112–130. https://doi.org/10.31186/jagrisep.5.2.112-130
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