Analisis harga pokkok penjualan dan titik impas usaha penggemukan ternak domba (studi kasus peternakan domba tawakkal)

Abstract

The aims of this research are: (1) to learn production technical aspects in the sheep fattening Twakkal Farm, (2) to count cost of goods manufactured and cost of goods available for sale which profitable for Tawakkal Farm, (3) to determine break even point in the Tawakkal Farm, and (4) to know the value of marginal income ratio, marginal of safety and business profitibility of Tawakkal Farm. This research was carried out in April until May 2007. Primaru and secondary data were utilized in this study. This research design was analitical descriptive with case study method.