| dc.description.abstract | This study aims to measure the feasibility value of a shredded tuna fish processing business based on indicators of R/C, Net Profit Margin (NPM), Break Even Point (Break Event Point), Payback Period and Return on Investment (ROI), carried out in Bontang City area. The data were analyzed using 1) descriptive analysis which aims to describe the general description of the area and the profile of the processing business 2) Business feasibility analysis in terms of financial aspects, using indicators of business efficiency (R/C), Break-even Point (BEP), Net Profit Margin (NPM), Payback Period and Return on Investment (ROI). The results showed that the financial value of this productivity was IDR 200,000 – IDR 720,000, with an average of IDR 404,444 per day per processor. The value of business efficiency (TR/TC) is 1.23 – 1.58, with an average of 1.41. TR/TC value > 1, so the business is in an efficient condition. The value of the Net Profit Margin of shredded tuna processing business in Bontang City is 18.57% - 36.57%, with an average of 28.53%. The actual condition of the shredded tuna processing business in terms of the number of sales, the number of production units and the selling price per unit, is above the BEP condition. The break-even point value (BEP of sales) is IDR 2,548,960 - IDR 4,436,008, with an average per processor of IDR 3,666,825. The break-even point was reached in the range of 116 packages – 149 packages, with an average of 137 packages per processor. The break-even point of the selling price per pack/package is IDR 5,019 – IDR 22,180, with an average of IDR 11,191 This processing business takes 1.13 years – 42.53 years to return investment funds, with an average of 15 ,93 years. The ROI value in the shredded tuna processing business is 0.20% - 7.38%, with an average of 3.20%. | en_US |
