Analisis Biaya Produksi Papan Partikel: Studi Kasus di PT. Paparti Pertama Kabupaten Sukabumi Jawa Barat

Abstract

A policy in determining the main price of the particle board is strongly influenced by the cost of production. The purpose of this study was to analyze the cost of production of particle board business in PT. Paparti Pertama to determine the extent to which companies make a profit. Three things are needed in this analysis is the value of production costs include fixed costs and variable costs, the value of Break Even Point (BEP), and the value of Return on Investment (ROI). Based on analysis study, production cost for every comodity is around Rp 1.689.398 to Rp 1.721.434 per meter cubic, with fix cost (29.25%) and variable cost (70,75%). Value of Break Event Point (BEP) 93,11 m3 per month and the value of Return on Investment (ROI) 9,29%. Based on the results of this analysis indicate that the company has the ability to earn greater profits than investment in the form of deposit.