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ANALISA BREAK EVEN POINT (BEP) PADA PRODUK PANGAN LOKAL KERUPUK KULIT SAPI ANALYSIS BREAK EVEN POINT (BEP) IN LOCAL FOOD PRODUCT OF COW SKIN CRACKERS
The development of the local food product industry sector of cow skin crackers in the city of
Mataram is increasing, especially the small and medium industries that produce these processed
products. Cow skin crackers are also a souvenir of Lombok. UD.Muslim is a small and medium industry
that produces local food cowhide crackers located on the street of Beaq Ganggas Seganteng No. 26
Cakranegara Mataram. This industry produces local food of cow skin crackers around 100 kg / day. The
process of making local food of cow skin crackers is done from collecting raw materials of cow skin,
cleaning the fur on the cow skin, cutting, drying, aluman, until it becomes semi-cooked crackers. In the
UD industry. Muslim profit or loss calculation process has never been done so as to cause the industry
does not know the level of profit or loss experienced. Therefore in this research a Break Even Point
(BEP) analysis is performed to determine the break-even point, which is where the industry does not
experience profits or losses. The Break Even Point (BEP) method can be a benchmark for UD. Muslims
in determining the steps taken for the smooth production and sale of UD. Muslim and can help
companies to find out how to analyze costs, volumes and profits in response to opportunities that exist
in UD.Muslim. UD. Muslims will experience a Break Even Point when producing 6229.85 kg of
cowhide crackers with a fixed cost (FC) of IDR 20,870,000 and variable costs (VC) of IDR
664,413,502.5. UD. Muslims will experience a Break Even Point within 8.3 months using the current
selling price of 110,000 / kg and the total expenditure (TC) is equal to the total income (TR) of IDR
685,283,582.08. At the time of producing 6229.85 kg of cow leather crackers or within 8.3 months,
UKM cow leather crackers UD. Muslims can reach the Break Even Point (BEP), so these SMEs are
declared eligible to operate.
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