Evaluasi Kelayakan Usaha Rumah Sarang Burung Walet Di Rumah Produksi Beureunuen Pak Sayuti Adam

Abstract

CV Sayuti adam is a company from aceh which started selling melinjo and produced melinjo chips around 1985. In 1996 the company expanded their businesses to selling and producing sarang burung walet (Bird’s nest) which the product comes from swallow birds. The swallow bird’s nest bussiness has been going till now. In 2017 the son of the owner anpri astra sayuti adam built a new bird’s nest production house. And in that 4 years of bussiness a lot have happened, in year 1 of the bussiness the nest wasn’t farmed because it was still on the period called ‘penakaran’ period, and in the year 2, 3 and 4 of the bussiness the nests have been farmed and each year it has been growing around 0.5 kg per month of products. The new production building has never been evaluated economically so the company doesn’t know if the bussiness is worth to continue and when will the investations start kicking back or how big of the margins are safe for the bussiness. So by this reason, the writer who is also the son of the owner started his final project (skripsi). The finish line of the project is to evaluate the new production building’s financials by using Break even point, Payback Period and margin of safety methods. Break even point is a method which aims to know the even point of expenditures and total revenues so that the company know how many products they will need to sell to break even. Payback Period is a method which aims to know when will the investations that have been spent to built the bussiness will be paid so that the company know how many years or months that their investations will be paid back. Margin Of Safety is a method which aims to know how big or small of margin can the products are produced so that the bussiness wont suffer loss.