ANALISIS BIAYA PRODUKSI IKAN BILIS DAN BREAK EVEN POINT SEBAGAI ALAT PERENCANAAN LABA DI DESA PENGUDANG KECAMATAN TELUK SEBONG KABUPATEN BINTAN

Abstract

This research aims to determine the analysis of production costs and Break Even Point as a profit planning tool in fishermen's business in producing Anchovy Fish in the Pengudang village. The variables used are Break Even Point, cost, income, and profit planning. This research was conducted in Pengudang Village, Teluk Sebong District, Bintan Regency for 2 months. The study used primary data on the results of Anchovy Fish production costs, kelong operating costs and Anchovy Fish sales revenue. The method used in this research is quantitative-descriptive. The results of this study indicate that the average amount of production costs incurred in April 2020 by the fishermen of the pengudang village is IDR 2,162,302 and in May 2020 IDR 3,191,121, and the average income that fishermen must earn to achieve the Break Even Point in April 2020 was IDR 824,057 and in May 2020 it was IDR. 905,475, while the average profit planning generated in April 2020 is IDR 5,848,972 and in May 2020 IDR 9,985,323 results from the researcher's analysis, the average percentage of production costs for profit planning is 38 percent in the month in April 2020 and 33 percent in May 2020. The factors that affect the increase in income and break-even results are due to the fact that in May 2020 the activity of Kelong fishermen has increased significantly.