ANALISIS PROFITABILITAS USAHA AYAM PETELUR (STUDI KASUS DI CV. SARI MAKMUR FARM KABUPATEN SUKOHARJO, JAWA TENGAH)

Abstract

ABSTRACT:This study aims to analyze and find out the amount of production costs, profits, and profitability of laying hens in CV. Sari Makmur Farm. The basic method used is descriptive method. The data used is secondary data. The business analysis method uses the concepts of costs, revenues and profits. The profitability analysis method uses several types of profitability ratios, namely: Gross Profit Margin (GPM), Net Profit Margin (NPM), Total Assets Turnover (TAT), and Return on Investment (ROI). The results showed that the production costs used by CV. Sari Makmur Farm covers fixed costs (costs for equipment preparation, land rent, labor costs andproperty tax) and variable costs (DOC costs, feed costs, vaccine costs, medicines and vitamins, fees and other costs). Total production costs incurred were Rp. 34,362,473,413. The advantage gained by CV. Sari Makmur Farm Rp. 11,666,550,831. The value of profitability analysis is the value of Gross Profit Margin (GPM) of 25.34% which means that the company is relatively efficient in making profits. Net Profit Margin (NPM) value is 13.66%, which means that it is relatively more profitable than similar businesses in the industry concerned. Total Assets Turnover (TAT) value of 184.80% means the company is very efficient in using its capital. Return on Investment (ROI) value of 25.25% which shows that the profit after tax obtained is 25.25% meaning the higher the ROI ratio, the better the condition of a business.
Keywords :Profitability Analysis, Laying Hens, Production Costs, Profit