Open AccessAnalisis Break Even Point Penambangan Sirtu PT. Klawafun Alam Lestari Papua Barat
Author(s) -
Fernando Nanlohy,
Juanita R. Horman
Publication year - 2019
Publication title -
journal of fiscal and regional economy studies
Language(s) - English
Resource type - Journals
eISSN - 2654-4423
pISSN - 2654-3885
DOI - 10.36883/jfres.v2i2.34
Subject(s) - variable cost , fixed cost , variable (mathematics) , point (geometry) , production (economics) , capital cost , economics , production cost , business , agricultural economics , agricultural science , mathematics , microeconomics , engineering , environmental science , macroeconomics , mechanical engineering , mathematical analysis , geometry
This study aims to analyze Break Even Point of mining of sirtu at PT. Klawafun Alam Lestari Provinsi Papua Barat. The method used in this research is quantitative method. Break Even Point shows the point where income is equal to cost. Intended costs are variable costs and fixed costs. Where fixed costs consist of capital costs and labor costs, while variable costs consist of production costs. From the results of data collection and calculation, the fixed cost is Rp. 9,501,158,600 and variable cost of Rp. 48,972/m3, at the selling price of sirtu Rp. 150.000/m³. From the analysis, Break Even Point of mining of sirtu is obtained when the minimum mining production reaches 94,045 m³/year with an income of Rp. 14,106,720,810.07/year.