Kajian teknis dan ekonomis pembuatan produk sampan komposit sandwich

Abstract

In the efforts to develop the boat of composite sandwich to overcome the scarcity of wood as a boat material, the determination of production costs becomes very important to be studied. The purpose of this study is to conduct a study related to the amount and time required in the completion of product units with the stop watch time study method. The results of the time study were used to determine the cost or wages of labor in the production of the boat composite sandwiches. So that all components of these costs will later determine the feasibility of production of the boat composite sandwich products. Based on the results of the measurement of work time study known standard time production of the boat composite sandwich with two people labor and shift work 8 hours / day is 34 hours (equivalent to 5 days) and production capability 5 units / month. The results of research related to production process costs are known fixed costs (FC )= Rp. 1,288,655 and variable costs / units (c) = Rp. 2,664,333. By conducting break-even point analysis obtained minimum production units per month that can be produced by setting the selling price ( ) of the product based on profit margin 5%, 10%, 15%, 20%, 25%, i.e consecutively; 10 units/month, 5 units/month, 4 units/month, 3 units/month, 2 units/month.