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

Abstract

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.