Cost Analysis of Furniture Production: A Case Study at Mebel Barokah 3, Marga Agung Village, Lampung Selatan

IF 0.5 3区数学 Q3 LOGIC

Journal of Symbolic Logic Pub Date : 2020-05-11 DOI:10.23960/JSL28207-217

N. Rahmah, H. Kaskoyo, Sumaryo Gito Saputro, Wahyu Hidayat

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引用次数: 2

Abstract

Analysis of production costs and revenues is important to reduce the risk of financial losses and increase company profits. The results of this analysis can be used as a reference in determining policies that can determine the direction of company development. However, many s mall and medium-sized enterprises (SMEs) have not done a cost and revenue analysis, which can affect the company's sustainability in the future. The objective of this study was to analyze the total production costs and revenues of an SME in a one-year production period (August 2018 – July 2019) . The study was conducted by calculating fixed costs and variable costs at Mebel Barokah 3, an SME that produces furniture based on orders. The total revenue, revenue-cost ratio (R/C), and the break even pont (BEP) were also calculated. The results showed that the total production cost was IDR 455.855.730/year and the total revenue was IDR 89.794.270/year. The value R/C reached 1,19 and the value of BEP reached IDR 211.644.908/year. The values indicated that this business was economically profitable and reached BEP at the sales of IDR 211.644.908/year. The company should consider the costs incurred, improve work efficiency, and expand the market to achieve business sustainability in the future. Keywords: furniture, income, production costs, revenue, small and medium-sized enterprise

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家具生产成本分析:以南榜西拉丹Marga Agung村Mebel Barokah 3为例

分析生产成本和收入对于降低财务损失的风险和增加公司利润是很重要的。分析的结果可以作为政策制定的参考，从而决定公司的发展方向。然而，许多中小企业没有做成本和收入分析，这可能会影响公司未来的可持续发展。本研究的目的是分析一家中小企业在一年生产期间(2018年8月至2019年7月)的总生产成本和收入。这项研究是通过计算Mebel Barokah 3的固定成本和可变成本进行的，Mebel Barokah 3是一家根据订单生产家具的中小企业。计算了总收益、收益成本比(R/C)和盈亏平衡点(BEP)。结果表明，总生产成本为455.855.730印尼盾/年，总收益为89.794.270印尼盾/年。R/C达到1.19,BEP达到211.644.908 IDR /年。这些价值表明，该业务在经济上是有利可图的，销售额达到211.644.908印尼盾/年。公司应该考虑所产生的成本，提高工作效率，扩大市场，以实现未来业务的可持续性。关键词:家具，收益，生产成本，收益，中小企业

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Symbolic Logic 数学-数学

CiteScore

1.20

自引率

16.70%

发文量

审稿时长

6-12 weeks

期刊介绍： The Journal of Symbolic Logic publishes research in mathematical logic and its applications of the highest quality. Papers are expected to exhibit innovation and not merely be minor variations on established work. They should also be of interest to a broad audience. JSL has been, since its establishment in 1936, the leading journal in the world devoted to mathematical logic. Its prestige derives from its longevity and from the standard of submissions -- which, combined with the standards of reviewing, all contribute to the fact that it receives more citations than any other journal in logic.