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Estimasi break event point pada PT.PG krebet baru I Malang berdasarkan ramalan produksi metode winter (CD)
As a company of PT. PG Krebet Baru I Malang to plan a production have to really reckoned better, because from production plan company can estimate costs to be released production process to come pursuant to plan which have been made. as for problem of faced by PT. PG Krebet Baru I Malang season mill nextly, while sugar price remain to stabilize like season mill ago.
To overcome the the problems is to do based production planning of forecasting method matching with the condition of company that is by using forecast of with method of Winter. from result of the forecast hence can know by the level of the amount of product output that is sugar at season mill to come. from result of amount of got sugar output hence can be counted the level of increase of expense to be released specially variable cost able to be counted with analysis of break point event.
Uuse method of Winter and analysis of break the point event hence company can know plan produce season mill next that is equal to 354.084,5867 sugar kw and definition increase of variable cost which must be released to get advantage. Definition as for increase of variable cost at season mill, to come is equal to 56 %. Hence company will get advantage if increase of variable cost less than 56 %, but if company exceed the variable cost definition hence company will experience of loss.
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