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

MANOPPO, WIMARA ADHIGUNA and Rahman, A and Suwardi, Fuad Rusydi (2020) ANALISIS BREAK-EVEN POINT PADA PRODUKSI PENAMBANGAN BATUBARA DI PT MIFA BERSAUDARA PERIODE 2018. Undergraduate thesis, Sriwijaya University.

	Text RAMA_31201_03021181520034.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy
	Text RAMA_31201_03021181520034_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (6MB) | Request a copy
Preview	Text RAMA_31201_03021181520034_0027035604_0022116203_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (1MB) | Preview
	Text RAMA_31201_03021181520034_0027035604_0022116203_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (358kB) | Request a copy
	Text RAMA_31201_03021181520034_0027035604_0022116203_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (547kB) | Request a copy
	Text RAMA_31201_03021181520034_0027035604_0022116203_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (649kB) | Request a copy
	Text RAMA_31201_03021181520034_0027035604_0022116203_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (9kB) | Request a copy
	Text RAMA_31201_03021181520034_0027035604_0022116203_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (7kB) | Request a copy
	Text RAMA_31201_03021181520034_0027035604_0022116203_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (315kB) | Request a copy

Abstract

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%.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Analisis Break-even Point
Subjects:	T Technology > TN Mining engineering. Metallurgy > TN1-997 Mining engineering. Metallurgy
Divisions:	03-Faculty of Engineering > 31201-Mining Engineering (S1)
Depositing User:	Users 8988 not found.
Date Deposited:	24 Nov 2020 04:00
Last Modified:	24 Nov 2020 04:00
URI:	http://repository.unsri.ac.id/id/eprint/37881

Actions (login required)

View Item