Simulasi harga pokok dan harga jual terhadap break even yield di Perkebunan karet: Studi kasus di PTP XVIII Kebun Getas.
1989
Sugiharto
This paper presented the simulation of cost price and selling price on break even yield in rubber estate. In 1984 a case study was carried out at Getas rubber estate (PTP XVIII) to find out data used in this research. Elements of production cost were spread into the fixed cost and variable cost. The analysis was done with basis formula: Break Even Yield = <(Fixed cost per Ha)> X <(Selling price per unit) - (Variable cost per unit)>-1. The conclusion showed if the cost price increases, the break even yield which has to be reached by the rubber estate should be increasing too. If the cost price is the same as the selling price, break even yield and productivity is identical. The rubber estate does not profit if the cost price is higher than the variable cost per unit.
显示更多 [+] 显示较少 [-]