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ANALISIS BREAK-EVEN POINT PADA PRODUKSI PENAMBANGAN BATUBARA DI PT MIFA BERSAUDARA PERIODE 2018

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PT. Mifa Bersaudara is a coal mining company located in Meulaboh. In its activities, the company has experienced a deficit due to falling coal selling prices which resulted in not achieving the level of income. The purpose of this study was to determine the value of production breakeven points and analyze the effect of changes in selling prices and variable costs. The method used is to collect secondary data from the company's financial statements. The results of this study found the actual production of PT. Mifa Brothers amounted to 5,029,242 tons, with an average selling price of $25.04 / ton and variable costs/ton of $13.86 / ton. Total revenue of $ 125,932,220 with a total cost of $ 105,689,718.96. With a fixed cost of $ 35,997,292.86 and a variable cost of $69,692,426.1, the production breakeven point was 3,219,793.64 tons. The company was able to produce above the breakeven point and made a profit of $ 20,241,400.73. Sensitivity analysis is conducted on breakeven production points based on changes in coal selling prices and changes in variable costs. Each of the 4 simulations is performed, namely an increase in selling prices and variable costs from 10% to 20%, and a decrease in selling prices and variable costs from 10% to 20%.

Availability
Inventory Code Barcode Call Number Location Status
2007001359T37881T378812020Central Library (REFERENSI)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T378812020
Publisher
Inderalaya : Fakultas Teknik Universitas Sriwijaya.,
Collation
xiii, 41 hlm.; ilus., tab.: 28 cm
Language
Indonesia
ISBN/ISSN
-
Classification
622.07
Content Type
-
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
teknik pertambangan
Break-even point
Specific Detail Info
-
Statement of Responsibility
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