ANALISIS KELAYAKAN USAHA PEMBUATAN ABON IKAN PATIN DAN GABUS DI CV. CASHIELA

Abstract

Shredded fish is a processed fishery product made from fish meat or processed fish that has been given certain spices. This study aims to be able to analyze the size of business capital, profits, and analyze the feasibility of the processing of catfish and cork shredded fish at CV. Cashiela. The research was conducted from January 2023 to February 2023. Located at CV. Cahiela, who has an address at Jalan Tunas Baru Komp. Graha Mega 2 No. 4 - B Ulin River, Banjarbaru City. The method used is observation by fol lowing directly the flow of the process of making Patin and Cork fish floss starting from receiving raw materials to packaging the product and selling it in one month. The data analysis method used is the analysis of costs, revenues, profits, efficiency an alysis and business risk ashredded catfish can provide business opportunities. Business capital of 13.999.000 with the production of shredded catfish per month is 2 40 packs per 70 grams with a selling price of Rp. 40.000 and the production of shredded snakehead fish per month is 240 packs per 70 grams with a selling price of Rp. 45.000 . So in a month of production of 480 packs with an income of 20.400,000, it will generate a profit of 6.401.000 per month. With a production break - even point of shredded catfish of 162 pices and a break - even selling price of shredded catfish Rp. 27,100.00 while a production break - even point of shredded snakehead fish is 167 pices and a break - even selling price of shredded catfish is Rp. 31,250.00. Because the selling price and productio n of shredded catfish and cork are above the production BEP and price BEP, it is said that the shredded fish product produced by CV. Cashiela is profitablenalysis. The results of this study indicate that the processing of