Abstract:
Zahra kelulut honey is one of the kelulut honey business in Pengaron that has been around since 2017, this kelulut honey has high economic value and is in great demand by the community. The purpose of this research to calculate: (a) fixed costs and variable costs of Zahra kelulut honey business, (b) income and profit, (c) Break Even Point (BEP) and Return On Investment (ROI). The data used collected by live interviews with business owner. The method used is the production cost analysis, BEP analysis and ROI analysis. The result shows that the total production cost of Zahra kelulut honey in 2020 for 50 boxes of honey bee is Rp 96.608.000 which consists of Rp 75.966.000 of fixed costs and Rp 20.942.000 of variable costs. The collected profit is Rp 153.600.000 with the output amount is 480 liters, which sold at Rp 320.000/ liter, therefore, the collected profit is Rp 56.692.000. The break even point in 2020 is 274,87 liters or Rp 87.958.341, in order not to experience any losses, the production has to be higher than BEP number. Viewed from the collected profit and the capital cost from the business shows that ROI in 2020 is 62,09%, which means that the time it takes to return on investment is less than 2 years and declared worth developing, the bigger the ROI, then the better the said business
