| dc.description.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. | en_US |
