Analisis Struktur Biaya Produksi Pada Rantai Pasok Buah Naga di Kabupaten Tanah Laut

Autor(s): Raden Rizki Amalia, Nina Hairiyah
DOI: 10.25047/jii.v19i3.1150

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Copyright (c) 2020 Jurnal Ilmiah Inovasi


Dragon fruit is a commodity with excellent prospect to be developed. Dragon fruit passes through several processes from harvesting, hauling, sorting, packaging, storage, distribution, and marketing to the final consumer. With the many processes passed on the dragon fruit supply chain, it is necessary to analyze the cost structure and break even point. This study aims to analyze the cost and break even structure of each entity involved in the dragon fruit supply chain in Kabupaten Tanah Laut. All retailers selling dragon fruits are listed on the basis of their business capacity, then divided into groups. The next supply chain search is determined by the snowball sampling technique in which the other entity is determined on the basis of information from the merchant retailer from the research location. Data analysis method used is descriptive analysis and quantitative analysis. Quantitative analysis is used to analyze data in the form of basic cost in each entity. The results showed  that the contribution of fixed costs was very large on the cost of principal and it was strongly influenced by the purchase price of the average dragon fruit. Sales at each entity have exceeded their break-even point. It shows that all entities receive benefit in marketing dragon fruit. The greater the difference between the sale and break even point, so the benefits are also getting bigger.

Kata Kunci

break even point; cost structure; dragon fruit; production cost; supply chain

Teks Lengkap:



Amalia R. R, Hairiyah N dan Nuryati. (2017). Pemetaan Rantai Pasok Buah Naga di Kabupaten Tanah Laut. Prosiding Seminar Nasional Riset Terapan Vol 2, Edisi November 2017. Politeknik Negeri Banjarmasin.

Badan Pusat Statistik. (2016). Kalimantan Selatan dalam Angka 2015. Banjarbaru: Badan Pusat Statistik Provinsi Kalimantan Selatan.

Brown JE. 1994. Agroindustrial Invesment and Operations. World Bank Publications. USChen F, Drezner Z, Ryan JK, Simchi-Levi D. 2000. Quantifying the bullwhip effect in a simple supply chain : the impact of forecasting, lead time an information. Management Science, 46 (3), 436-443.

Khumphant, T., Vongmanee, V., & Rattanawong, W. (2007). A cost reduced solutions of dragon fruits supply chain to increase business competitive advantage. In 2nd International Conference on Operations and Supply Chain Management (pp. 447–453). Bangkok: University of the Thai Chamber of Commerce.

Setiawan, Juniadi Slamet. (2001). Kajian Terhadap Beberapa Metode Penyusutan Dan Pengaruhnya Terhadap Perhitungan Beban Pokok Penjualan (Cost Of Good Sold). Jurnal Akuntansi & Keuangan, 3 (2), 157-173.


  • Saat ini tidak ada refbacks.