Analisis Produksi Dan Pendapatan Usaha Salad Buah Pada Bos Salad Bengkalis
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Institusion
Politeknik Negeri Bengkalis
Author
Nurshahila, Azira
Subject
562 Akuntansi
Datestamp
2024-08-22 14:47:59
Abstract :
This study aims to determine the costs incurred by the Bos Salad Bengkalis business, assess the revenue generated from fruit salad at Bos Salad Bengkalis, and analyze the prospects of the fruit salad business through sensitivity analysis using the Benefit-Cost Ratio (B/C Ratio) and Return-Cost Ratio (R/C Ratio). This research is conducted descriptively to analyze data by presenting, managing, describing, and interpreting the results through words and sentences as answers to the research questions. The results indicate that the cost analysis includes costs for raw materials, packaging, labor, and overhead. The total cost of raw materials in 2022 was Rp. 146,000,000, packaging costs amounted to Rp. 16,425,000, labor costs were Rp. 129,600,000, and overhead costs were Rp. 34,200,000. The total production in 2022 reached 18,250 cups with a revenue of Rp. 240,000,000. Sensitivity analysis using the Return-Cost Ratio (R/C Ratio) and Benefit-Cost Ratio (B/C Ratio) methods showed an R/C Ratio value of 2.4 and a B/C Ratio value of 1.6, indicating that the business is viable and efficient for development. Additionally, sensitivity analysis to changes in raw material prices and labor costs demonstrates that the business is reasonably resilient to cost fluctuations.
This study aims to determine the costs incurred by the Bos Salad Bengkalis business, assess the revenue generated from fruit salad at Bos Salad Bengkalis, and analyze the prospects of the fruit salad business through sensitivity analysis using the Benefit-Cost Ratio (B/C Ratio) and Return-Cost Ratio (R/C Ratio). This research is conducted descriptively to analyze data by presenting, managing, describing, and interpreting the results through words and sentences as answers to the research questions. The results indicate that the cost analysis includes costs for raw materials, packaging, labor, and overhead. The total cost of raw materials in 2022 was Rp. 146,000,000, packaging costs amounted to Rp. 16,425,000, labor costs were Rp. 129,600,000, and overhead costs were Rp. 34,200,000. The total production in 2022 reached 18,250 cups with a revenue of Rp. 240,000,000. Sensitivity analysis using the Return-Cost Ratio (R/C Ratio) and Benefit-Cost Ratio (B/C Ratio) methods showed an R/C Ratio value of 2.4 and a B/C Ratio value of 1.6, indicating that the business is viable and efficient for development. Additionally, sensitivity analysis to changes in raw material prices and labor costs demonstrates that the business is reasonably resilient to cost fluctuations.
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