PENGARUH KOMPOSISI PIGMEN R338 TERHADAP KARAKTERISTIK FISIK DAN VARIABEL KEUANGAN YANG MENJADI DASAR PENGAMBILAN KEPUTUSAN BISNIS GLASIR RM PADA UPT PSTKP BALI-BPPT

Abstract

The aims of this research are determine the influence of R338 pigment
composition to physical characteristic and financial variable which based on
business decision making RM glazur. The research results shew that : (1) The Cost
of goods manufactured each RM1, RM2, RM3, and RM4 glazur were Rp 328.377,92,
Rp 33.578,45, Rp 38.382,08, and Rp 43.053,55 each liter. The increasing
percentage cost of goods manufactured from RM1 to RM2, RM1 to R3, and R1 to R4
glazur were 18,337%, 35,25%, and 51,71%; (2) The Cost price each RM1, RM2,
RM3, and RM4 glazur were Rp 32.634,61, Rp 38.615,22, Rp 44.139,39, and Rp
49.511,58 each liter. The increasing percentage cost price from RM1 to RM2, RM1
to RM3, and RM1 to RM4 glazur were 18,33%, 35,25%, and 51,71%; (3) The
Ending inventory each RM1, RM2, RM3, and RM4 glazur were Rp 141.889,60, Rp
167.892,25, Rp 191.910,40, and Rp 215.267,75. The increasing percentage ending
inventory from RM1 to RM2, RM1 to RM3, and RM1 to RM4 glazur were 18,33%,
35,25%, and 51,71%; (4) The profit margin each RM1, RM2, R3, and RM4 glazur
were Rp 136.496,26, Rp 161.512,10, Rp 184.617,42, and Rp 207.087,82. (5) The
addition of using percentage R338 pigment into produce RM glazur tends to
increase glazur colour and financial variable (cost of goods manufactured, cost
price, ending inventory, operating cost, and profit margin). Its increasing was :
18,33% from RM1 to RM2 with colour change from orange-thick approximately to
orange-thick, 35,252% from RM1 to RM3 with colour change from orange-thick
approximately to orange-thick more, and 51,71% from RM1 to RM4 with colour
change from orange-thick approximately to orange-very thick; and (6) The financial
variable changing as caused of the adition of using percentage R338 pigment was
based into business decision making of RM glazur, especially election of cost load
method, determining of cost price, election of inventory value method, and
determining of profitability. The business decision of RM glazur depend on goal
priority, such as orange-very thick colour or cost of goods manufactured cheaper.