Abstract

This study is a quantitative descriptive study to determine the costs, revenues, income and profits of a business and to determine the feasibility of cassava tape business in Bale Hakim village, Lut Tawar district, Central Aceh district. The methodology of this research is descriptive quantitative. Data analysis using R/C formula and Break Event Point. The results showed that the total cost of producing cassava tape for 3 months was RP. 5,007,000, with a total revenue of 13,730,000, income Rp. 9.520.000 and Profit Rp. 8,723,000. The result of the calculation of R/C is greater than 1, namely 2.742, then the cassava tape industry is feasible to operate. The calculation results of BEP production = 5,007 and Total Production = 13,730, then BEP Production < Total Production, then the cassava tape business is in a profitable position. The results of the calculation of BEP receipts = Rp. 5.007.000 and Revenue = 13.73 million, then, BEP Revenue < Acceptance, then the cassava tape business is in a profitable position. And the results of the calculation of BEP Price = 364.676 and selling price = Rp. 1000, then BEP Price < Selling Price, then the cassava tape business is in a profitable position. Keywords: Analysis, Business Feasibility, Home Industry, Cassava Tape.

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