ANALISIS BREAK EVEN POINT PADA USAHA PENGOLAHA KOPI BUBUK ARABIKA

Jamal Jamal, Sitti Rahbiah Busaeri, Rasmeidah Rasyid

Abstract


This research aim at; (1) describe the production process of Arabica ground coffee in the Turaya Coffee Industry in Bantaeng Regency. (2). To analyze the level of production and feasibility of Arabica ground coffee in the Regency Turaya Coffee Industry in Bantaeng. (3). Analyzing the Break Event Point (Unit and IDR) of Arabica ground coffee in the Turaya Coffee Industry in Bantaeng Regency. The production process of Arabica ground coffee starts from the transportation of raw materials from farmers, then washing it after the coffee beans have been cleaned, drying it, sorting the raw materials with standardized company SOP. The data analysis used is the analysis of acceptance, analysis of income, R/ C ratio and analysis of Break Even Point (BEP). The Turaya Coffee Industry in Bantaeng Regency receives Idr.5,000,000 for 100 gr / month coffee packs, 200 gr coffee packages Idr.3,200,000 / month and 1000 gr coffee packs receive Idr. 7,200,000 / month. The value of R/ C - Ratio obtained is 1.3˃1 so that the processing of Arabica ground coffee at Turaya Coffee is feasible.

Keywords


Analysis; Break Even Point

References


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