Abstract
RTD (Ready to drink) milk is one of the nutritious food products that consumers are increasingly interested in fulfilling daily nutrition. the practicality of presentation is one of the reasons for increasing public interest in these products. Besides this, RTD milk is more easily combined with other ingredients to produce new processed food products, especially in the MSME sector which is currently growing rapidly. Politeknik Negeri Jember (Polije) saw this business opportunity and established a teaching factory (Tefa) milk processing. The product produced by Tefa Milk Processing is RTD Milk which is packaged in bottles with a net weight of 200mL per pack. The added value of the product is increased by adding the prebiotic xylose candidate to the product so that it becomes an RTD prebiotic candidate milk. This study aims to analyze the financial feasibility of milk production planning for the variance of RTD prebiotic candidate milk to be carried out by the Milk Processing Teaching Factory at Polije. This study uses the analysis investment method which calculates production costs, cost of goods sold, Break Even Point (BEP), Net Present Value (NPV), Payback Period (PP), Additional Returns, and R/C Ratio. The result of financial feasibility is BEP by selling 2,320 bottles of milk or should selling 185,620,915 IDR/production. NPV of 16,420,603,868 IDR, Payback Period in 0.22 Year, 51.4% IRR, and 1.34 B/C ratio.
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