Analisa Usaha Kopi Koto Tuo Di Kecamatan Sungai Tarab Kabupaten Tanah Datar

haifah, haifah (2016) Analisa Usaha Kopi Koto Tuo Di Kecamatan Sungai Tarab Kabupaten Tanah Datar. Diploma thesis, Universitas Andalas.

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Abstract

ABSTRACT Coffee Koto Tuo is a family business which is classified as a category of small industries in the production of coffee powder. It is the first small industry of coffee powder in the Tanah Datar. This study aimed to describe the profile of Koto Tuo coffee business from the operational aspects, human resources, marketing, and financial aspects as well as analyze the financial management of the business from profit and breakeven. This research uses descriptive method with qualitative and quantitative data analysis of the period from January to December 2015. The results showed that the production equipment used is still traditional, therewere7 workers including business leaders who responsible as financial worker. Regarding the marketing aspect, the prices of the production based on the market approach and the cost approach, the distribution is done indirectly and the promotion was done by creating good relationships with merchants. On the financial aspect, the capital is from their own. This business has not have good financial records, so it is not yet clear and detailed about the costs incurred in production and profits. Based on analysis of profit and breakeven during the period January-December 2015 the business makes a profit of Rp. 25.079.295, - / year, and has been producing above the break-even point of business where sales revenue is Rp. 567.600.000, break-even sales of the product amounted to Rp. 295.160.000, - with the break-even quantity of 9.779 kg. It is suggested that the the owner should have a good financial record so as to analyze the costs incurred in order to reduce production cost as well as to optimize the benefits and persist above the break-even point. Keywords: Aspects of business, profit, break-even point.

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