ABSTRACTPROFIT ANALYSIS ON BEEF CATTLE FATTENING OF KEONG MAS FARMER GROUP AT TAMBULANGO VILLAGE, SANGKUB DISTRICT, NORTH BOLAANG MONGONDOW REGENCY (CASE STUDY).Beef Cattle Fattening of “Keong Mas” farmer group was located at Tombolango village, District of Sangkub, North Bolaang Mongondow regency. The problem was that the farmer group did not know to evaluate the profits as well as the beneficial farm condition. The purpose of the study was to determine the profit and feasibility of beef farm managed by “Keong Mas” farmer group. The research method was carried out as case study. The statistical analysis was conducted by the analysis of the profit and feasibility. The results showed that fattening beef cattle farmer group of “Keong Mas” gained of Rp 7,433,750,- with maintaining beef animals of 15 heads. Production costs spent in animal farm were Rp 97,566,250,- consisting of a fixed cost of Rp 6,295,000.- and variable cost of Rp 91,271,250.-. The cost of the house pens was the largest expense of the total fixed cost whith the cost of about 42.8 percents. Calf breeding stock costs were the largestexpense of the total variable cost withabout 58 percents. Turnover obtained ofRp 105,000,000.- from sale process of 15head with the price of Rp 7,000,000.- perhead. Based on the feasibility analysis ofthe fattening beef cattle of “keong Mas”farmer groups showed that this animalfarm was feasible to be running withshowing NPV of Rp 38,795,714.- and IRRof 38 percents and 1.95 Net BCR.Keywords : Fattening, Beef Cattle, Profit,Feasibility, Farmer group, Tabulangovillage.
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