Abstract:
The objective was to calculate the cost of production, the calculate of Break
Even Point and minimal production of rattan handicraft business in the city of
Pekanbaru to District Rumbai for product bike basket and rocking horse. Primary
data such as the type and the resources available, the amount of labor and pay labor,
raw materials, sales volume and selling price of the product was collected by means
of recording and live interviews in the field. The method used is descriptive
quantitative. The results showed the cost of production/units of each business in the
District Rumbai rattan basket for highest motor on business "Sedona Rattan
Furniture" is Rp 118.846/unit with 520 units total production/year, while the lowest
occurred in the business " Atang furniture "is Rp 108.538/unit with 312 units total
production/year. While for the products rocking horse in the district Rumbai the
highest in the business "Parkel Rattan Furniture" is Rp 85.071/unit with total
production of 312 units/year, while the lowest occurred in the business "Devi
Furniture" is Rp 74.113/unit by the number of production of 416 units/year. In
calculating the BEP for bike basket products amount to be produced on average per
year is 122 units in order not to experience losses. To piggyback product quantities to
be produced on average per year is 138 units. When compared by calculating the
selling price of each product and HPP, bike basket more profitable to produce than a
piggyback. Advantage for the motor cart products Rp 36.784/unit while rocking
horse product Rp 21.134/unit. Minimal amount of production every week every
effort rattan in the District Rumbai Pekanbaru to basket highest occurred in the
business "Dona Rattan Furniture, Furniture Kirana, Sedona Rattan Furniture, Rattan
Furniture and USM Rinal" with 8 units / week while the lowest yield occurred in the
business "Devi Furniture, Rattan Mustika and Furniture Atang" with 5 units / week.
While for the product rocking horse highest occurred in the business "Kirana
Furniture" by 8 units / week while the lowest yield occurred in the business "Dona
Rattan Furniture, Rattan Mustika, Furniture Atang, Sedona Rattan Furniture, Rattan
USM, Putri Furniture and Rattan Furniture Parkel "5 units / week
