ANALISIS BIAYA PEMANFAATAN SISA PRODUKSI SABUN DI PD SINDANG LAUT MENGGUNAKAN COST BENEFIT RATIO

PD Sindang Laut is a company engaged in the food sector, namely the bar soap making industry. The production process of bar soap itself consists of 6 stages, the purpose of this study is to determine the production cost of utilizing the remaining production of soap making using the Cost Benefit Ratio (CBR) method. The research method used is data collection by observation and interviews, followed by processing data using the Cost Benefit Ratio method. The results showed that the production cost of utilizing waste in PD Sindang Laut was Rp. 3,000,000. while the gross profit from the sale of souvenirs is Rp. 10,000,000, so based on the Cost Benefit Ratio analysis, the processing of soap waste at PD Sindang Laut is feasible because it has a BCR value > 1. Based on this value, waste treatment at PD Sindang Laut is feasible. Executed

Keywords : Soap, Cost Benefit Ratio, Cost Benefit Analysis