ANALISIS REVENUE COST RATIO, PAYBACK PERIOD DAN BREAK EVEN POINT UNTUK MENILAI KELAYAKAN USAHA PADA USAHA KERUPUK DIWILAYAH KELURAHAN SEI. LEKOP KECAMATAN BINTAN TIMUR KABUPATEN BINTAN

Abstract

This research aims to assess cost of business using revenue cost ratio, payback period, and break even point analysis to assess the feasibility of crackers in the village of Sei.Lekop East Bintan District of Bintan Regency. Population of research is whole effort of crackers in Sei. Lekop Village amounting to 6 attempts. The sampling method in this study is saturated sampling. Saturation sampling is sampling technique when all population members are made samples. The results this research show the value of revenue cost ratio on processing business in Village Sei. Lekop with an average value of 1.95 means from 100 rupiah issued cost will earn 1.95 rupiah income. The highest R/C value is the Tamban fish Cracker Business Pak Wito 2.16 and the smallest of the seafood curry chips Nurbaina 1.69. While value of the payback period analysis between 0.93 months to 4.09 months. While the value of BEP unit and BEP Sales for fish Crackers Tamban is 468Kg with revenues to 21.074.086 rupiah and seafood curry chips of 176PCs with revenues of 2.699.347 rupiah. Total production level of 20,059Kg and 12,464PCs with the income of 902.655.000 rupiah and 203.635.000 rupiah. Therefore all efforts in the village of Sei. Lekop District of East Bintan Regency is profitable and worthy to be developed, because value of the revenue cost ratio >1 and analysis value of payback period considered feasible due. BEP there is a considerable difference between the value of BEP units with total production and sales BEP with total sales.