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Judul Penelitian :

Analisis Break Even Point Penambangan Batubara di Pit X PT Kideco Jaya Agung, Provinsi Kalimantan Timur

Abstrak

Coal production in Pit X PT Kideco Jaya Agung during three months of mining operation was 166,189.70 tonnes. It was fit accordingly with company's targeted production. However, decision in continuining or stopping the project has to be done through project evaluation. Project evaluation in this study is done by Break Even Point (BEP) analysis. Objective of this study is to calculate break even point of which the company has no profit nor loss. After analysing the data, break even point of coal production is 174,793.35 tonnes, which is smaller than the actual production of 166,189.70 tonnes. It indicates that the current project run by the company is not profitable.