ANALISIS BREAK EVEN POINT USAHA TERNAK ITIK PEDAGING (Studi Kasus Pada Usaha Itik Milik Kelompok Masawang di Desa Talikuran Kecamatan Remboken)

Joicke F Lembong, N. M Santa, A. Makalew, F. H Elly

Abstract


BREAK EVEN POINT ANALYSIS OF DUCKS FARMING (A Case Study on  Group Masawang Talikuran Village District of Remboken ). Ducks PMP is a new type of duck Masawang group members . Duck is caged with  organic feed . The problem is whether d duck business is profitable or not  . The purpose of research was to analyze the cost of production , sale and Break Even Point ( BEP ) of the farming that was performed by the group. . The method used is a survey method with a case study approach . Source of data captured includes primary data and secondary data . Data collection was conducted from October to December 2013. The analysis used is the analysis of Break Even Point ( BEP ) . This study was conducted over a period of production with 100 head of cattle raising ducks PMP ( Peking Mojosari White ) . Cost of production per period incurred consist of fixed costs Rp . 350.625 , - and the variable cost of Rp . 6,667,730 , - . Prices ducks 70.000.00 , - / tail , revenues of Rp . 7.000.000 , - per period . Based on the research effort duck PMP " Masawang group " reach break even on revenue of Rp . 3,594,073 , - duck production volumes were 51 birds per period with an average body weight of 2.5 kg / head .

 Keywords : Ducks , BEP , Group


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DOI: https://doi.org/10.35792/zot.35.1.2015.6460

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