ANALISIS BREAK EVEN POINT TERNAK SAPI POTONG KELOMPOK TANI “SUMBER HIDUP SEJATI” DI KECAMATAN BINTAUNA KABUPATEN BOLAANG MONGONDOW UTARA

Abstract

ANALYSIS OF BREAK EVEN POINT ON CATTLE FARMING BY FARMER GROUP "SUMBER HIDUP SEJATI" IN THE SUB DISTRICT OF BINTAUNA BOLAANG MONGONDOW NORTH. Cattle, in Bolaang Mongondow North is one of the sources of income of the community. The problem, unknown feasibility of cattle, by the groups "Sumber Hidup Sejati" as the owner. The purpose of research that has been done is to analyze Break Even Point (BEP) of the cattle business, the farmer group " Sumber Hidup Sejati". This research has been conducted using the case study method. Primary data was obtained directly from the respondent, through interviews using a questionnaire. Secondary data were obtained from the agency, which is associated with this research. Total variable cost of Rp 86.444 million, fixed costs USD 6.28 million, with income from sales of cattle Rp 105,000,000. The results showed the number as many as 14 heads of cattle, with a profit of Rp. 14.276 million. The results of the analysis of Break Even Point (BEP) for the revenue of cattle obtained value 34,888,889. That is the business of cattle on farmers' groups "Sumber Hidup Sejati" reached break even, on the condition of the revenues received Rp. 34,888,889, Based on the analysis BEP volume values obtained BEP 4.74. That is the business of cattle on farmers' groups "Sumber Hidup Sejati" no profit no loss suffered if livestock raising cattle that are as much as five head.

 

Keywords: Break Even Point, Beef Cattle, Farmers Group