@thesis{thesis,
		author={Pratama  Moch. Yoga Ary},
		title ={ANALISIS BIAYA, VOLUME DAN LABA PADA USAHA JAGUNG PIPIL KERING DI UD. YOGA PUTRA DESA PURWOTENGAH KECAMATAN PAPAR KABUPATEN KEDIRI},
		year={2022},
		url={https://eprints.umm.ac.id/97152/},
		abstract={Corn is one of the staple foods in Indonesia after rice/rice. Corn is also the main secondary food commodity in Indonesia in terms of exploitation and utilization of the product, namely as a raw material for food and animal feed. In addition, corn is also a source of raw materials for the industrial sector, including the food industry. The research objectives are to (1) analyze the cost structure of the UD corn industry. Yoga Putra, (2) analyze the price BEP and unit BEP in the UD corn industry. men's yoga, (3) analyze the profit earned in the UD corn industry. Son Yoga. Sampling in the study using purposive sampling. The research method uses cost analysis and BEP analysis. The results showed that the cost structure of the corn business of UD. Yoga Putra includes the cost of purchasing corn raw materials of Rp. 24.000.000, transport (BBM) of Rp. 175.100, raffia Rp. 78.000, pelvic labor of Rp. 864.000, harvest labor of Rp. 1.440.000, a milling fee of Rp. 432,000, drying labor of Rp. 777.900, packed sacks of Rp. 198.000 and depreciation expense of Rp. 279.115, The minimum product that must be sold in order to be at the break-even point is 6.419 kg and is sold for Rp. 3.631/kg and corn business income UD. Yoga Putra in one production process is Rp. 5.983.485.}
		}