Rancang bangun perekayasaan pabrik kantong plastik untuk pembibitan

The aim of 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 planned is 960 kg per day, so that in one a year with 288 work day the capacity produced is 276.480 kg of polybag. Manufacturer works for 24 hours a day. The economical calculation are as follows : the total capital is fixed capacital + working capital = Rp. 609,608,534.00, the total production cost is variable cos a year + fixed cost a year = Rp. 946,054,322.00; the manufacturing cost = Rp. 3,425.00 / kg, the profit calculation before taxing is Rp. 170,233,678.00, after taxing is Rp. 136,186,942.40; the capital (rate of return) before taxing is 27.92%, after taxing is 22.34 % and the pay out period before taxing 3 year 1 month, after taxing is 3 year 8 months the break even calculation consists of the break even point is Rp.620,120,313.00, the percentage of break even point is 56.07% and the capacity of break even point is 155 ton polybag.