ANALISIS PENGARUH PERILAKU BIAYA PADA UKM KONVEKSI BUSTAMI

Authors

  • Safina Safina Universitas Muhammadiyah Riau
  • Indah Putri Sundari Universitas Muhammadiyah Riau
  • Santa Destia Wati Universitas Muhammadiyah Riau

DOI:

https://doi.org/10.37385/raj.v1i2.240

Keywords:

Cost Behavior Analysis, Cost Concept, Small And Medium Enterprises

Abstract

The development of industry in the world is increasing rapidly. So there is intense competition between companies or industries to produce quality products. Companies that have been fully supported want to develop and continue to improve the quality of their products. Small and Medium Enterprises (SMEs) are one of the industrial drivers that compete in producing products. and make a profit. Convection business is a cottage industry engaged in the business of making clothing or agriculture which is still relatively small in order scale. This research aims to improve the effectiveness of cost data analysis. This research uses quantitative research methods aimed at applying the cost analysis to convection ukmBustami. The type of data used is quantitative data that uses secondary data sources. The results of the cost policy analysis, can be announced in the form of linear analysis y = Rp 900 + 6 (x) which means that the fixed costs of the machine are Rp 900 per month and the variable costs are Rp 6,000 per maintenance hour. Management in English special order fees can be used as an alternative to carry out business development and increase profitability in Bustami convection SMES.

 

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Published

2021-05-05