PENENTUAN POLA PRODUKSI DALAM UPAYA EFISIENSI BIAYA INKREMENTAL PADA

Abstract

Sole Propriethorship New Water Hasta Agung Jember is a private-owned company engaged in the production of roof`tiles. The company sets production planning based on sales target of the owner’s experience without mathematical calculation and then stated into a sales target next period and filled with the policy of constant production pattern. This research used descriptive type. The determination of informants was by purposive method to gain informants that matched the theme in question. Data were collected by interview, observation, documentation to the research object. Data analysis used domain and taxonomy analysis to sort out and focus on the required data. This research was intended to describe and analyze the determination of production pattern in efforts of incremental cost efficiency at Sole Propriethorship New Water Hasta Agung Jember. It was found that the applied production pattern had not precisely met the demand; this led to instablity of inventories of finished products and did not meet the expectations which resulted in the high incremental costs. The results of the analysis obtained in 2013, 2014 and 2015 projection by calculating the incremental costs of three alternative patterns of production, namely constant, wavy and moderate production patterns showed that moderate production pattern made minimum incremental costs; in addition, technically moderate production pattern also supported the activities of production pattern. Therefore, the moderate production pattern was more efficient in terms of incremental costs, and in terms of technical support it smoothened the production activities in general.