Abstract
This study aims to analyze the Break-Even Point of Backyard of laying hens business in Sidenreng Rappang Regency. This research was conducted in Bulo Village, backyard farm. This research was conducted from February to April 2020. In this study used a case study, results of the research are not generalized. The total profit earned by these people’s farm is IDR 137,717,244. For the price of IDR 37,000 eggs, it will reach BEP at 1,617,723/ egg, IDR BEP will reach IDR 1,436,727,272 with a egg price of IDR 888 /egg. With a price of IDR 38,000 BEP, the figure is 1,284,075/egg, the IDR BEP is IDR 1,436,727,272, the price is IDR 1,118/egg. The BEP calculation for the price of IDR 39,000 will reach BEP at 1,059,030 per egg and the BEP for IDR 1,436,727,272 with a BEP price of IDR 1,356/egg. Egg price fluctuation is influenced by supply and demand.
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