Cost of production, break-even point and sensitivity of honje processing into honje juice

Abstract

Honje juice agro-industry is one of the industries that process honje as raw material into processed products in the form of drinks that are ready for consumption. This study aims to determine the amount of total costs, cost of goods produced, break-even point of sales value and production volume, and the level of sensitivity of honje juice agro-industry. The research was conducted at Luthfi Food Company, one of whose products is Honje Lakaku Juice. The research method used is a case study. The analysis used is total cost analysis, cost of goods produced, break-even point and sensitivity. The results showed that the total production cost of honje into honje juice was IDR 446,156.95 in one production process, the cost of production was IDR 4,055 per 250 ml, the break-even point of honje juice sales value was IDR 64,810.38 and the break-even point of production volume was 1,620.26 ml (7 bottles of honje juice). The sensitivity of honje to honje juice is seen in the price increase of honje by 400 percent, this causes an increase in sales value to IDR 113,799.34, and an increase in production volume to 2,844.98 ml (11 bottles of honje juice).