Open AccessImmaterial Cost and Production: Maximum Production Cost Level Through Marginal Approach
Author(s) -
Nur Umaima Wafia,
Reni Furwanti,
Miranda Miranda
Publication year - 2020
Publication title -
el-jizya: jurnal ekonomi islam/el-jizya : jurnal ekonomi islam
Language(s) - English
Resource type - Journals
eISSN - 2579-6208
pISSN - 2354-905X
DOI - 10.24090/ej.v8i2.4241
Subject(s) - production (economics) , total cost , marginal cost , factory (object oriented programming) , production cost , point (geometry) , production theory , business , operations management , agricultural science , economics , mathematics , engineering , computer science , microeconomics , environmental science , programming language , mechanical engineering , geometry
This paper will discuss about the immaterial costs and production yields at one of the refined sugar factory companies in Makassar, South Sulawesi. The theory is based on the fact that Immaterial is a cost that is almsgiving, meaning costs that are outside of the basic costs of the company in producing production, so this research aims to find out: (1) what is the production cost needed to produce this production, (2) the maximum level of production at company from 2013 to 2017.
This type of research is a quantitative study because it uses a questionnaire in the form of values ​​that are processed using the marginal cost approach formula. The results of the analysis show that (1) the maximum level of production costs occurred in 2016 amounting to 6,912 with an Immaterial cost of Rp. 2,481,796,800 and the total production produced is 359,077.3 tons (2) The required workforce with the total production produced is 359,077.3 tones of 180 people including the maximum production point which means that the lowest value is achieved (optimal).