Analisis perencanaan laba jangka pendek dan prospek usaha ayam ras pedaging studi kasus di Peternakan "X", Kabupaten Pandeglang

Abstract

The entrepreneur of broiler business has to realize the opportunity and threat of the future. Known the fix cost and variable cost which will give the impact to output volume is necessary. These information are for business analysis and future profit orientation. The aims of this research are: (1) To analyze cost structure and revenue of Peternakan “X”, (2) To analyze short term profit planning of Peternakan “X”, (3) To analyze business prospect of Peternakan “X” in the future. This research was carried out at Citalahab Pandeglang District during March until April 2006. Data analysis are consist of budget forcasting analysis, short term profit planning analysis and sensitivity analysis. Peternakan “X” has variable cost structure which higher than fix cost. It is caused by the use of feed cost reaches 73,089% from total variable cost. The revenue of Peternakan “X” is comes from broiler, chaff and bag sock sales also mortality and FCR incentives. The result of short term profit planning shows: (1) The lowest break even point value is occurred on period 15, that is Rp 56.085.895,90 (2) The highest margin of safety is occurred on period 15, that is 88,27% (3) The highest shut down point is occurred on period 18, that is Rp 28.551.388,80 (4) Degree of operating leverage is 1,1 times, (5) The highest contribution margin is occurred on period 15, that is Rp 63.028.437,00. That value is very small if it is compared to the amount of revenue which has happened in Peternakan “X”. This situation shows good business opportunity to the future.