Analisis Perhitungan Break Even Point Konsinyasi Kemitraan Pada Peternakan Ayam Broiler Pak Nadi Dikota Bengkulu

Abstrak

Pak Nadi Farm in the city of Bengkulu collaborates with PT. Kurnia Agung is a business that operates in the field of broiler chicken production using a partnership model. In carrying out cooperation, there is a written agreement that must be agreed to by both parties. The research aims to analyze the calculation of the break even point for partnership consignment at the Pak Nadi broiler chicken farm in the city of Bengkulu. This research also aims to find out whether this livestock business makes a profit or loss in its business. The analytical method in this research uses quantitative descriptive analysis where this research systematically calculates fixed costs and variable costs as well as data that applies to events that occur in the field.The results of the research showed that the Pak Nadi broiler chicken farm in the city of Bengkulu concluded that the Pak Nadi broiler chicken farm was located in Padang Serai, Kampung Melayu sub-district in the city of Bengkulu with a scale of 38,536 birds with a total cost of Rp. 1,127,399,668 receipts amounting to Rp. 1,363,068,752 and income of Rp. 235,679,208