Analisis Biaya Kayu Lapis Studi Kasus Di PT. Sari Bumi Kusuma, Kalimantan Barat

Abstract

INTRODUCTION: PT. Sari Bunli Kusuma is one of plywood industry that was occured work decreasing impact. How big these impacts was assessed by analizing production cost, which is one of the important components in a decision making of company. The production cost was then calculated as well as Break Even Point (BEP), Return on Investment (ROI), and profitability rates. MATERIAL AND METHOD: The production cost that consists of fixed cost and variable cost was determined for each stage of production. Fixed costs include depreciation, salary, building and machine maintenance, etc. Variable costs include raw material cost, labourage cost, material cost, etc. Coupled with product prices, profitability rates, Break Even Point, Return On Investment were then calculated. RESULT: The production cost of plywood in 2008 at PT. Sari Bumi Kusuma were total fixed costs of Rp 30,24 billion per year, the total variable costs of Rp 4,16 million per m3 . Of the types of costs can be seen above the huge production costs for the year 2008 PT. Sari Bumi Kusuma was Rp 296,88 billion per year or Rp 4,63 million per m3 • Meanwhile, for 2009 (January to March) the total fixed costs of Rp 6,40 billion per year, and the total variable costs of Rp 3,68 million per m3 • Of the types of costs may also above the great unknown of production costs for, 2009 PT. Sari Burni Kusuma was Rp 67,95 billion per year or Rp 4,06 million per m3 . Rate of return on investment (ROI) companies in 2008 reached 5,97% and 4,31% for the year 2009. Break Even Point (BEP) at the company achieved production levels 36.105,89 m3/year and 7.961,78 m3/year in 2009. Since material cost was the largest component of plywood production cost, firm competitiveness could be improved by handling materials more properly.