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Abstract

This study aimed to analyze the income level of processing and marketing of chicken crispy from three sales outlets on various sales scale. The research was conducted at three locations of chicken crispy selling business, namely A, B and C. The research method was case study. Sampling using "stratified random sampling". The scale of business is the number of chickens processed, which is for scale I (7 heads/day) (outlet A), scale II (5 heads/day) (outlet B) and scale III (3 heads/day) (outlet C). Method of processing and data analysis using descriptive analysis previously conducted normality test data by Kolmogorov Smimov. The results showed that the average monthly fixed costs for outlets A, B and C respectively were IDR 964,334; IDR 826,834 and IDR 368,500. Variable cost IDR 11,797,000; IDR 8,744,500; and IDR 5,186,000. Benefits permonth IDR 6,642,667; IDR 4,288,667 and IDR 2,299,500. The B/C ratio is 1.52; 1.45 and 1.41 and BEP was IDR 2,459,830; IDR 2,672,138 and IDR 1,258,621. The result of this research can be concluded that there were real difference of profit from three types of outlets (three level of business scale). The number of fried chicken products produced in large quantities equally affects profits. Increased business scale significantly increases monthly income.

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