Rancang bangun perekayasaan industri pipa pvc untuk saluran air minum

The aim this research is to find out process of production and the relation between cost, sell price and percentage of break even point. Production of capacity produced is 345.600 pipes. The economical calculation are as follows: the total capital is fixed capital + working capital = Rp. 1.396.140.000,00; the total production cost is variable cost a year + fixed cost a year = Rp. 1.620.710.000,00. The manufacturing cost = Rp. 4.690.00/pipe, the profit calculation before taxing is Rp. 383.770.000.00 after taxing is Rp. 307.020.000,00 the pay out period calculation consist of the percentage of profit to return the capital (rate of return) before taxing is 27,49%, after taxing is 22,00% and the pay period before taxing 3 year, after taxing 3 year 7 month. The break even point is 51,44% and the capacity of break even point is 177.777 pipes.