Soleha, Kifah and Lestari, Dyah Aring Hepiana and Saleh, Yuliana (2022) Analisis Break Event Point(BEP) dan Harga Pokok Produksi (HPP) Produk Frozen Food di Kecamatan Ambarawa Kabupaten Pringsewu(Studi Kasus pada CVLezatku Food). Journal of Food System and Agribusiness, 6 (2). pp. 153-166. ISSN 2654-5853
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Abstract
This study aims to analyze the amount of thebreak-even point ofrevenue, production, and price as well as to analyze the cost of production issued by the frozen food agroindustry as aconsideration in determining the selling price for marketed products. The research method used is acase study method at CV Lezatku Food which is located in Ambarawa Sub-district, Pringsewu Regency. Determination of the location is done purposively with the consideration that the agroindustry is an active agroindustry producing five variants of frozen food with meat and fish as raw materials. Respondents in this study were owners and supervisors of CV Lezatku Food. Data collection is carried out from November 2021 to December 2021. Data analysis is carried out using break event point (BEP) analysis and cost of goods manufactured using the full costing method. The results showed that the acceptance, production, and price of each frozen food product variant at CV Lezatku Food were already greater than the break event point calculation results, meaning that production activities in the frozen food agroindustry were feasible to continue. The result of calculating the cost of production for each frozen food product variant is smaller than the prevailing selling price. This shows that the selling price determined by the agro-industry is good, withan average profit margin of 53,12percent.
| Item Type: | Article |
|---|---|
| Subjects: | S Agriculture > S Agriculture (General) |
| Divisions: | Fakultas Pertanian (FP) > Prodi Agribisnis |
| Depositing User: | DYAH ARING |
| Date Deposited: | 13 Jan 2023 00:43 |
| Last Modified: | 13 Jan 2023 00:43 |
| URI: | http://repository.lppm.unila.ac.id/id/eprint/47773 |
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