ANALISIS BREAK EVEN POINT HASIL PELEDAKAN BATU GRANIT PADA UNIT PELEDAKAN PT ADITYA BUANA INTER DI KECAMATAN MERAWANG KABUPATEN BANGKA

Analysis Of Break Even Point Results From Granite Stone Explosion Explosion Unit PT Aditya Buana In Merawang District Regency Bangka

Abstract

The process of mining granite in PT Aditya Buana Inter is mined with an open pit (quarry)
system. The granite blasting system at PT Aditya Buana Inter consisted of 5 blasting and with 386
holes of explosive holes obtained, the total institutional volume was 199.996 m3 (BCM) and the total
volume of blasting was 13001, 7 m3 (BCM) of the target company of 16,000 m3 (BCM) / month. Drilling
and blasting activities to produce blasting volumes of course there are factors that influence these
activities. Factors that influence drilling and blasting activities affect the costs incurred and the volume
of blasting results produced, the factors that influence these activities include: weather, front
conditions, equipment damage, less optimal blasting geometry measurements. The activity is certainly
not inseparable from the costs that must be incurred by PT Aditya Buana Inter both fixed costs and
variable costs. The total costs incurred by PT Aditya Buana Inter on September 2, 2018 to October
4, 2018 are Rp 352,677,200.00 which includes fixed costs of Rp 170,616,020.00 and variable costs
(variable costs) of Rp 182,061,000.00, and variable costs per m3 the volume of blasting yield is Rp
14,003 /m3. Break even points obtained from calculations for units are 812,468 m3 and in rupiah Rp
181,992,901.00. PT Aditya Buana Inter income from the sale of split stone is Rp 472,846,080.00
obtained from the sales volume of 2110.92 m3 with a selling price of Rp 224,000 /m3, the profit (L)
obtained is Rp 90,610,140.00. Calculation of Break Even Point analysis can determine the minimum
amount of volume of rock from the blasting that will be produced and to find out the condition of the
company not making a profit and also not losing.