Abstract
The purposes of this research were to determine the total costs, revenues, profits, efficiency, and risks in the household scale pasteurized cow’s milk industry in Sarangan Village, Magetan Regency. The basic method used is descriptive analysis. Determination of the research location purposively with nine respondents, were taken by the census method. Data collection techniques were collected through interviews, observation, recording, documentation, and questionnaires. The data analysis used is costs, revenues, profits, business efficiency, and risk. The results showed that the business has average total cost production in December 2021 of IDR 9.805.292,00/month. The average revenue is IDR 14.729.444,00/month. So that the average profit is IDR 4.924.152,00/month. The business is already efficient because the efficiency value is 1,54. Therefore, the coefficient of variation is 0,53, and the lower profit limit is minus IDR 253.175,00. These values mean that the business is at risk of experiencing a loss of IDR 253,175.00
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