PENTINGNYA KARAKTERISTIK TUNGKU UNTUK MENCIPTAKAN BEBAN, HARGA JUAL, DAN PROFITABILITAS PATUNG BARONG BERMEDIA KERAMIK

I Nyoman Normal

Abstract


The aim of this research was to determine the influence of stove characteristics to production cost price, sale
price, and profitability. The research results showed that the stove characteristics influenced the production
cost price of barong statue. The production cost price of barong statue by small stove was Rp 93.495,95 each
unit, by medium stove was Rp 91.423,81 each unit, and by big stove was Rp 89.040,23 each unit. The cost
price of production of barong statue decreased 2,21 % for medium stove, and 4,76% for big stove. From the
financial management side, the good management of financial resources in manufacturing barong statue could
create more accurate the production cost price; the stove characteristics influenced cost price of barong statue.
The sale price of barong statue by small size stove was Rp 121.539,54 each unit, by medium stove was Rp
118.850,95 each unit, and by the big stove was Rp 115.752,30 each unit. The sale price of barong statue
decreased 2,21% for medium stove, and 4,76% for big stove. The determination of cost price exactly could
create financial structure well because cost price is an element of sales; and the stove characteristics influenced
the profitability of barong statue. The profitability of barong statue by small stove was 11,54%, by medium
stove was 11,54%, and by big stove was 11,54%. The profitability of barong statue did not differ from the
small, medium and big stove. The management of fire stove and productive assets effectively could increase
profitability as part of financial management for short term, middle term, and long term.

Keywords


barong statue, production cost price, profitability, sale price, stove characteristics

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