Abstract

This study is a study that aims to (1) determine the cost structure, (2) estimate the income earned and (3) determine the feasibility of the goat milk business. The method used in this research is descriptive analysis using the technique of sampling interviews directly to respondents using a questionnaire to people who are experts in their fields. The research location was in Burno Village, Senduro District, Lumajang Regency. Analysis of the data used in this study is the value of BEP quality, BEP Sales, BCR, Payback Period, NPV, PI and IRR. The results of this study found that (1) the highest cost structure was the cost of raw materials, namely feeding the goats in the form of calliandra grass and concentrates. (2) estimated annual income from the goat milk business is quite large. Whereas in determining the feasibility of the goat milk business seen from various values including BEP, BCR, Payback Period, NPV, PI and IRR values so that the business that has been carried out by Mr. Sumardi is at a reasonable level.

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