ANALISIS KELAYAKAN USAHA ABON KARDINA MENGGUNAKAN METODE REVENUE COST RATIO, NET PRESENT VALUE DAN BREAK EVENT POINT DI KELURAHAN KAMPUNG BUGIS KECAMATAN TANJUNGPINANG KOTA

Authors

  • Yuyun Apriyanti Alumni Program Studi Akuntansi
  • Fatahurrazak Fatahurrazak Dosen Fakultas Ekonomi UMRAH
  • Hadli Lidya Rikayana Dosen Fakultas Ekonomi UMRAH

Keywords:

Revenue Cost Ratio, Net Present Value, Break Event Point

Abstract

This study aims to analyze the business feasibility of the AbonKardina business in the Bugis Village, Tanjungpinang District. The data analysis method used in this research is to use the revenue cost ratio, net present value and break event point methods. The population of this study is the entire production cost of AbonKardina in 2020. The sampling method is saturated sampling. The data in this study were obtained from observations, interviews, questionnaires and documentation. The results of this study indicate that the results of data processing in 2020 that the researchers carried out using the revenue cost ratio, net present value and break event point methods as a whole were in accordance with the criteria of each method that the AbonKardina business in the KampungBugisTanjungpinang Urban Village was feasible to run or continue.

Published

2022-03-25

Issue

Section

Akuntansi