Analisis Biaya Produksi dan Persediaan Barang Terhadap Profitabilitas pada Pabrik CV. MASTERINDO
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Institusion
Universitas Bakrie
Author
Irfan, Muhammad
Subject
Costs, Industrial
Datestamp
2016-05-27 06:06:36
Abstract :
MASTERINDO is a paving block manufacture which has an obstacle to produce in the peak season of demand. The peak normally in September to December every years. The problem arise that do the company (1) rent a new land for storage or (2) add new worker or even (3) manage the working time. Therefore the purpose of this study was to answer the variables above. The method of analysis use three variables: production cost, inventory and profitability refer to the financial report 2010 ? 2014. Based on the data processed by using T test and F test in partial and simultan have results: (1) t hitung > t tabel (-3,899 > 0,816), means the increasing production cost will significant effect to the decreasing profitability so that the production cost have negative effect to the profitability, (2) t hitung > t tabel (4,132 > 0,816), means the increasing inventory will significant effect to the increasing profitability so that the inventory have positive effect to the profitability, (3) F hitung > F tabel ( 20,633 > 18,51), means production cost and inventory together have the key factor effect to the profitability in MASTERINDO. The research suggest to change the working time with enforced addtional working time/overtime to fulfill customer demand of paving block in September ? December so that MASTERINDO can manage cost production and inventory to prevent overages or shortages of paving block. Based on suggestion above therefore, MASTERINDO is suggested not need to rent new land and also not need to have additional worker due to the increasing demand in peak season.
MASTERINDO is a paving block manufacture which has an obstacle to produce in the peak season of demand. The peak normally in September to December every years. The problem arise that do the company (1) rent a new land for storage or (2) add new worker or even (3) manage the working time. Therefore the purpose of this study was to answer the variables above. The method of analysis use three variables: production cost, inventory and profitability refer to the financial report 2010 ? 2014. Based on the data processed by using T test and F test in partial and simultan have results: (1) t hitung > t tabel (-3,899 > 0,816), means the increasing production cost will significant effect to the decreasing profitability so that the production cost have negative effect to the profitability, (2) t hitung > t tabel (4,132 > 0,816), means the increasing inventory will significant effect to the increasing profitability so that the inventory have positive effect to the profitability, (3) F hitung > F tabel ( 20,633 > 18,51), means production cost and inventory together have the key factor effect to the profitability in MASTERINDO. The research suggest to change the working time with enforced addtional working time/overtime to fulfill customer demand of paving block in September ? December so that MASTERINDO can manage cost production and inventory to prevent overages or shortages of paving block. Based on suggestion above therefore, MASTERINDO is suggested not need to rent new land and also not need to have additional worker due to the increasing demand in peak season.
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