Manajemen Agribisnis: Jurnal Agribisnis
Vol 21 No 2 (2021): Manajemen Agribisnis: Jurnal Agribisnis

Analisis Break Even Point (BEP) sebagai Dasar Pengambilan Keputusan dalam Pemilihan Tungku pada UKM Keripik Tempe

Hety Handayani Hidayat (Universitas Jenderal Soedirman)
Dian Novitasari (Universitas Jenderal Soedirman)



Article Info

Publish Date
22 Jul 2021

Abstract

The stove selection in Tempe chips SMEs is one of the crucial things done in the planning process as an effort to reduce production costs. Especially for SMEs whose more complex production process, namely producing their own tempes. So this study aims to examine the production cost as a break-even point (BEP) analysis of stove type choices as a basis for determining the right stove. This BEP analysis includes manufacturing investment costs, fuel costs, educational costs for technological changes, production quantities and capacity of each stove type. From the research results is known that the production cost by using conventional stove is Rp. 21.53 per unit, but with energy saving stoves only Rp. 14.2 per unit. Because of that, Tempe Yu Mudah Chips is recommended for using energy-efficient stoves in the production process.

Copyrights © 2021






Journal Info

Abbrev

agribisnis

Publisher

Subject

Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance

Description

Manajemen Agribisnis: Jurnal Agribisnis This journal is expected to help the agribusiness practitioners, policy makers, lecturer, students, and other people to get better understanding of the situation and condition of Indonesian agribusiness. Especially, benefit for the Indonesian agribusiness ...