Informasi Detil Paper |
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| Judul: | Ekspektasi Profit Kayu Olahan Dengan Mempertimbangkan Variabilitas Dimensi Produk |
| Penulis: | Johan Marcus Tupan || email: johantupan@yahoo.co.id |
| Jurnal: | Arika Vol. 7 no. 1 - hal. 15-24 Tahun 2013 [ Teknik ] |
| Keywords: | Profit expectations, variability dimensions, manufacturing costs, loss of quality |
| Abstract: | The results of previous studies (Solissa, 2012) showed that the size dimensions of processed wood products are marketed not match with SNI standard size specifications that have been determined for sawn timber, which is the largest size shift widths followed thick and long sizes. This of course leads to variations in the resulting product. Variations that occur in the product, can caused the loss of both the producers and consumers that lead to the rate of profit / income earned. Losses in question here is the hidden and unconscious by the manufacturers, and consumers. In this study, the authors try to use the model of profit expectations for the multi-product, multi-process mean that the model taking into account the loss of consumer products developed by Teeravaraprug (2006). The purpose of this study is to calculate the expectation of processed wood product sales revenue, calculating the cost expectations manufacturing processed wood products, calculating expectations of loss of quality wood products and calculate the profit expectations (profit) from the production of wood. From the results of the data processing, obtained the Expected revenue from the sale of the four types of processed wood products manufactured by CV.Sinar Gloria is Rp. 1,012,966,963, -. This value decreased cost (under cost) amounting to Rp 31,033,037, - (or 2.97 %) when compared with the results of calculations based on the traditional accounting system for Rp1.044.000.000, - Expected cost of processed wood products manufacturing is Rp. 751,287,995.9, Expected loss of quality wooden products is Rp. 244,342.206, -, and processed wood products Expectation profit of Rp. 261,434,624.9 |
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