Analysis of Production Costs and Business Revenue of the NZ Family Bag MSME in Ciampea District, Bogor Regency
DOI:
https://doi.org/10.58890/jkb.v18i1.555Keywords:
UMKM, Biaya Produksi, Pendapatan Usaha, B/C Ratio, Payback Periode (PP), Break Event Point (BEP) Kelayakan Finansial, Tas.Abstract
Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy, particularly in job creation and improving community welfare. One of the growing MSMEs in Bogor Regency is Tas NZ Family, which specializes in bag production. This study aims to analyze the cost structure, business income, and financial feasibility of this MSME using business income analysis, Benefit-Cost Ratio (B/C), Payback Period (PP), and Break-Even Point (BEP) methods. A descriptive-exploratory approach was applied, utilizing primary data through interviews and observations, and secondary data from documentation and literature. The results show that the cost structure includes fixed, variable, and investment costs, all significantly contributing to the total production cost. Business income has shown annual growth, although it is influenced by fluctuations in raw material prices and market demand. The financial analysis reveals a B/C ratio greater than 1, a relatively short payback period, and a Break Event Point (BEP) position indicating the business is not operating at a loss. Therefore, the Tas NZ Family bag production business is considered feasible for continuation and further development. This study recommends implementing a more structured financial management system to enhance business sustainability and profitability.
Keywords: MSME, Production Cost, Business Income, B/C Ratio, Payback Periode (PP), Break Event Point (BEP) Financial Feasibility, Bags
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