Pengukuran waktu standar pembuatan produk sampan komposit sandwich untuk menentukan biaya poduksi

Abstract

In the efforts to develop the boat of composite sandwich
to overcome the scarcity of wood as a boat material, the
determination of production costs becomes very
important to be studied. The purpose of this study is to
conduct a study related to the amount and time required
in the completion of product units with the stop watch
time study method. The results of the time study were
used to determine the cost or wages of labor in the
production of the boat composite sandwiches. So that all
components of these costs will later determine the
feasibility of production of the boat composite sandwich
products. Based on the results of the measurement of
work time study known standard time production of the
boat composite sandwich with two people labor and shift
work 8 hours / day is 34 hours (equivalent to 5 days) and
production capability 5 units / month. The results of
research related to production process costs are known
fixed costs (FC )= Rp. 1,288,655 and variable costs /
units (c) = Rp. 2,664,333. By conducting break-even
point analysis obtained minimum production units per
month that can be produced by setting the selling price
( ) of the product based on profit margin 5%, 10%,
15%, 20%, 25%, i.e consecutively; 10 units/month, 5
units/month, 4 units/month, 3 units/month, 2 units/month.