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

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