IDENTIFIKASI BIAYA DAN PENDAPATAN BUDIDAYA TANAMAN GERBERA (Gerbera jamensonii) DI LIEBE FLORIST KABUPATEN BANDUNG BARAT

Pulungan, Ilham Akbar and Ukrita, Indria IDENTIFIKASI BIAYA DAN PENDAPATAN BUDIDAYA TANAMAN GERBERA (Gerbera jamensonii) DI LIEBE FLORIST KABUPATEN BANDUNG BARAT. Agrimart.

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Abstract

Liebe Florist Company is a privately owned company and is a company that manages its business from upstream to downstream from nursery to direct channeling of flowers to consumers either in the form of series, bouquet, greeting board or decoration. Gerbera plant is a plant that is widely cultivated in the company Liebe Florist, ranging from nursery to post-harvest handling. Gerbera plant is a crop that is in great demand by the people and consumers, this commodity has an important role for the company Liebe Florist because it provides a large income for the company so selected gerbera plant as a commodity report which further identifies the cost and income of gerbera crop cultivation. The purpose of writing this Final Report is to identify the types of costs incurred and calculate the cost and income for block B with an area of 580 m2 in Liebe Florist Company. In the cultivation of gerbera plant is only need to do 1 planting course, so the largest cost of the company is issued at the beginning of the crop. Costs incurred at the beginning of the crop are investment costs, material costs, labor costs, and other costs PKPM activities are carried out in Liebe Florist Cihideung Village, Parongpong Subdistrict, West Bandung Regency, West Java Province. This activity started from February 24, 2017 until 05 May 2017 with the method used for data collection that is interview, observation, documentation and literature study. Costs incurred for gerbera plant cultivation for block B are classified in the type of cost according to activity behavior are variable cost, semi variable cost, and fixed cost with the formula TC = TFC+TVC Rp 7,465,350, - with material cost 47% , The cost of depreciation of tools and buildings 31%, labor costs 20%, and other costs 2%, the results obtained from block B as many as 14,400 stalks with seedlings planted as many as 2560 seeds, where the sale price for one bundle Rp 8000, - (1 bunch = 10 stalks). From the harvested results it can be seen the amount of revenue for 2 months of harvest with the formula TR = Q × P is Rp 11.520.000, - for block B Liebe Florist company.

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