Analisis Harga Pokok Produksi Kerajinan Rotan Di Kecamatan Rumbai Kota Pekanbaru

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