BIAYA PRODUKSI KAYU LAPIS PADA BEBERAPA PERUSAHAAN DI SUMATRA SELATAN DAN KALIMANTAN SELATAN

Main Authors: Abdurachman, Akub J, Sylviani, Sylviani
Other Authors: pusat litbang hasil hutan
Format: Article info application/pdf eJournal
Bahasa: ind
Terbitan: Pusat Penelitian dan Pengembangan Hasil Hutan , 2017
Online Access: http://ejournal.forda-mof.org/ejournal-litbang/index.php/JPHH/article/view/3310
http://ejournal.forda-mof.org/ejournal-litbang/index.php/JPHH/article/view/3310/2787
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fullrecord <?xml version="1.0"?> <dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="id-ID">BIAYA PRODUKSI KAYU LAPIS PADA BEBERAPA PERUSAHAAN DI SUMATRA SELATAN DAN KALIMANTAN SELATAN</title><creator>Abdurachman, Akub J</creator><creator>Sylviani, Sylviani</creator><subject lang="id-ID"/><description lang="id-ID">A research in production cost and its distribution was conducted in several plywood manufacturers in South Sumatra and South Kalimantan. The&#xA0; average, distribution and&#xA0; variation&#xA0; of production cost&#xA0; are discussed in this report. The&#xA0; results&#xA0; showed&#xA0; that&#xA0; average cost&#xA0; of&#xA0; production&#xA0; was&#xA0; Rp&#xA0; 313,066&#xA0; per cu.m.&#xA0; with&#xA0; coefficient of&#xA0; variation&#xA0; 9% consisting of&#xA0; average&#xA0; fixed cost&#xA0; Rp 59,135 per cu.m.&#xA0; with&#xA0; coefficient of&#xA0; variation&#xA0; 19%&#xA0; and&#xA0; average&#xA0; variable&#xA0; cost Rp 253,931 per cu.m.&#xA0; with&#xA0; coefficient&#xA0;&#xA0; of&#xA0; variation&#xA0; 12%. Average profit&#xA0; &#xA0;before&#xA0; taxes&#xA0; was Rp 78,827 per &#xA0;cu.m.&#xA0; or 26% of production cost&#xA0; with&#xA0; coefficient&#xA0; of&#xA0; variation&#xA0; 48%.&#xA0; Due to the fact&#xA0; that&#xA0; the largers component&#xA0;&#xA0; of&#xA0; the cost&#xA0; was used for material&#xA0; expense (56%) so&#xA0; it is advised&#xA0; the manufacturers&#xA0; should&#xA0; give more care the material processing&#xA0; aspect&#xA0; so that&#xA0; the waste&#xA0; could&#xA0; be reduced&#xA0; as small as possible.</description><publisher lang="id-ID">Pusat Penelitian dan Pengembangan Hasil Hutan</publisher><contributor lang="id-ID">pusat litbang hasil hutan</contributor><date>2017-08-18</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Other:</type><type>Other:</type><type>File:application/pdf</type><identifier>http://ejournal.forda-mof.org/ejournal-litbang/index.php/JPHH/article/view/3310</identifier><identifier>10.20886/jphh.1988.5.4.233-238</identifier><source lang="en-US">Journal of Forest Products Research; Vol 5, No 4 (1988): Jurnal Penelitian Hasil Hutan; 233-238</source><source lang="id-ID">Jurnal Penelitian Hasil Hutan; Vol 5, No 4 (1988): Jurnal Penelitian Hasil Hutan; 233-238</source><source>2442-8957</source><source>0216-4329</source><language>ind</language><relation>http://ejournal.forda-mof.org/ejournal-litbang/index.php/JPHH/article/view/3310/2787</relation><rights lang="en-US">Copyright (c) 2017 Jurnal Penelitian Hasil Hutan</rights><rights lang="en-US">http://creativecommons.org/licenses/by-nc-sa/4.0</rights><recordID>--ejournal.forda-mof.org-ejournal-litbang-index.php-index-oai:article-3310</recordID></dc>
language ind
format Journal:Article
Journal
Other:info:eu-repo/semantics/publishedVersion
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File:application/pdf
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Journal:eJournal
author Abdurachman, Akub J
Sylviani, Sylviani
author2 pusat litbang hasil hutan
title BIAYA PRODUKSI KAYU LAPIS PADA BEBERAPA PERUSAHAAN DI SUMATRA SELATAN DAN KALIMANTAN SELATAN
publisher Pusat Penelitian dan Pengembangan Hasil Hutan
publishDate 2017
url http://ejournal.forda-mof.org/ejournal-litbang/index.php/JPHH/article/view/3310
http://ejournal.forda-mof.org/ejournal-litbang/index.php/JPHH/article/view/3310/2787
contents A research in production cost and its distribution was conducted in several plywood manufacturers in South Sumatra and South Kalimantan. The average, distribution and variation of production cost are discussed in this report. The results showed that average cost of production was Rp 313,066 per cu.m. with coefficient of variation 9% consisting of average fixed cost Rp 59,135 per cu.m. with coefficient of variation 19% and average variable cost Rp 253,931 per cu.m. with coefficient of variation 12%. Average profit before taxes was Rp 78,827 per cu.m. or 26% of production cost with coefficient of variation 48%. Due to the fact that the largers component of the cost was used for material expense (56%) so it is advised the manufacturers should give more care the material processing aspect so that the waste could be reduced as small as possible.
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