ANALISIS BREAK EVENT POINT (BEP) DAN ADDED VALUE PADA USAHA PETERNAKAN BEBEK PEDAGING DI DESA PLOSOWANGI KECAMATAN CAWAS KLATEN

This study was conducted to calculate the Break Even Point (BEP) unit, production BEP, and added value in the meat duck farming industry in Plosowangi Village, Cawas District, Klaten Regency. The objective of this research is to assess the feasibility of developing duck farming. The research methods employed include R/C ratio, B/C ratio, Net Present Value (NPV), and BEP graphs. Data were collected through interviews and observations, and subsequently analyzed using descriptive analytical methods. The results indicate that the cost value for each harvest period is IDR 23,033,500. Calculations based on sales per kilogram show an R/C ratio of 1.33, a B/C ratio of 0.339, NPV of IDR 6,697,900, with a production BEP of 822.65 kg and a price per unit BEP of IDR 29,480.99. Based on unit sales, the R/C ratio value is 1.15, B/C ratio is 0.153, NPV is IDR 2,753,940, production BEP is 677.45 units, and price BEP is IDR 29,480.99. The potential added value can be realized by selling the product as processed duck meat directly to consumers, which could increase the profit ratio by 0.6%. It can be concluded that by selling per kilogram, farmers can maximize their profits, indicating that meat duck farming is feasible for continuation and development. Key words: Broiler Duck, R/C ratio, B/C ratio, Break Even Point, Added Value