| An Orgabic Farming, which follows the principle of LEISA, Low External Input Sustainable Agriculture, alwayas faces the uncrontrollable things, such as: nature, climate and pests, accordingly the efforts to minimize its risks have to become the human aptitude to get the best control function, which eventually reach better Earnings Before Interests and Taxes. The control function upon the costs of man power and natural fertilizer becomes the main factor in the organic farming, as both of the costs point of view, control is purchased. The costs account consist of material cost for the party absorbed by the company, Bukit Organik, as well as the job process by staff supervisors, managers of company is transferred to the ex farmer coordinators/plasma, which the processed called as Outsourcing. Accordingly, since June 1st, 2004, Bukit Organik has made a memorandum of understanding made by and between Plasma and Bukit Organik to provide a Chance for plasma to take over the task and responsibility so that plasma being as patners, have sense of entrepreneurship, popularly known as intrapreneurship. Outsourcing Policy , as a matter of fact, has increased the efficiency in the job production process as well as in the fixed costs overhead, such as: staff, supervisors and managers of company. From the plasma’s side, Outsourcing is a challenged target, as their revenue is notr restricted by the man hours, instead of how much their goodoutput production yielded. The risk is a kind of calculated risk, because their track record to develop and produce organic products was proven, as well as their involvement in day to day activities n the field, so the memorandum of understanding made between Plasma and Bukit Organik upon the price, quantity and quality is becoming the goal targeted. The variable costs changed into Outsourcing Policy has reduced risk factor for bUkit Organik who now acts as buyer, so the company is able to measure how big impact upon its Earnings Before Interests and Taxes return when the production output changed, which the latter is identified by the Breakeven Analysis and Operating Leverage. |