ANALISIS KELAYAKAN USAHA KERUPUK ATOM DENGAN METODE REVENUE COST RATIO DAN BREAK EVEN POINT DI KELURAHAN DAIK KECAMATAN LINGGA KABUPATEN LINGGA

Abstract

This research aims to find out the feasibility of the business and calculate the desired profit target in Mrs. Suhana's atom cracker business in Daik Village, Lingga District, Lingga Regency. Data analysis method used in this research is revenue cost ratio method, break even point and profit target. The population of this study is the entire cost of producing Mrs. Suhana's atom crackers in 2020. The sampling method is saturated sampling. Saturated sampling is a technique of determining samples if all members of the population are sampled. The data was obtained from observations, interviews, questionnaires, and documentation. The results of this study showed that (1) based on the calculation of revenue cost ratio analysis of atom crackers, Mrs. Suhana was declared feasible because it obtained an average value of 2.34 meaning R/C ratio > 1 ,(2) there is a difference in achievement of break even point value in units and rupiah in each month. This is due to the difference in the amount of costs incurred each month. However, for each month, it can be seen that the sales made are good and always above the break-even point value, which means the company is able to achieve profit every month. (3) to achieve the desired profit target of Mrs. Suhana in November of Rp 1,500,000, Mrs. Suhana must sell 176 pcs of atom crackers and the amount of rupiah sales amounting to Rp 2.634.421. The conclusion of this research is from the calculation using revenue cost ratio method and break even point shows that Mrs. Suhana’s atomic cracker business in 2020 has an advantage level which means that Mrs. Suhana’s atom cracker business in Daik Village, Lingga District, Lingga Regency is feasible to be run or developed