ANALISIS BIAYA PRODUKSI DENGAN PENDEKATAN THEORY OF CONSTRAINTT UNTUK MEKNINGKATKAN LABA (Studi pada PG. Krebet Baru Malang)

Rina Moestika, Setyaningrum and Muhammad Fauzan, Hamidy (2008) ANALISIS BIAYA PRODUKSI DENGAN PENDEKATAN THEORY OF CONSTRAINTT UNTUK MEKNINGKATKAN LABA (Studi pada PG. Krebet Baru Malang). Jurnal Riset Ekonomi dan Bisnis, 8 (1). pp. 26-36. ISSN 1411-9080

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    Abstract

    Phenomenon produce of sand sugar in Indonesia increasingly unable to fulfill requirement, so that sugar import inescapable. Tendency of consumer to buy cheaper sugar import will have an effect on to continuity of sugar industry in Indonesia in the future. For that's sugar mill Krebet Baru is challenged to be able to always stays and even to compete with the product increase. Obsolescence factor of factory machines happened at approximant 90'0/9 sugar mill in Indonesia. Approach of Theory of Constraint can increase profit by the way of minimi7ation of production cost. Data analysis in this research applies approach of theory of constraint done through phases, that is : identifies banding constraint, determines exploiting that is most efficient, manages stream produce and calculation throughput. Authenticity of data is done with credibility test, member check and discussion. Result of analysis with applying of TOC in identifying and manages production constraint, can be made consideration to increase throughput and profit improvement of company. Ever greater of throughput yielded hence ever greater also company profit

    Item Type: Article
    Subjects: H Social Sciences > HF Commerce > HF5001 Business. Business Administration > HF5601 Accounting
    Divisions: UPN Jatim Journal > Jurnal Riset Ekonomi dan Bisnis
    Depositing User: Users 2 not found.
    Date Deposited: 16 Feb 2011 15:07
    Last Modified: 14 Mar 2011 12:42
    URI: http://eprints.upnjatim.ac.id/id/eprint/106

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