Abstract :
This study aims for know the decisions manufacturers of tempe in sustainability
venture at the time of price of soybeans rose is empirically and in theory analysis variable
costs. Sampling was purposive sampling method obtained 40 soybean producers. Analysis
of the data used is descriptive and theoretical variable costs. Decisions manufacturers of is
empirically namely remain continue the effort is influenced by effort tempe constitute main
livelihood, based experience of effort who has for many-years running, and consideration
interests of the employees. Decisions manufacturers of tempe it is theoretically analysis
variable costs is preferably shut down effort tempe temporary. This is caused by cost of variable who incurred by manufacturers tempe larger compared variable costs minimum
which result in manufacturers can be loss-making then if anything this happen a continuous
basis then the effort tempe will be experiencing bankruptcy. From the various efforts who
done producers tempe in the face of price increase soybean namely mix the raw material
soybean with corn or cassava, raise the price of sales and reduce the size of tempe then it
best effort which does not cause losses for producers nor the consumers is reduce the the
size of tempe.
Key words: decision-making manufacturers tempe