ANALISIS USAHA KELOMPOK TANI TERNAK SAPI “PELITA” DI DESA TONSEWER KECAMATAN TOMPASO BARAT KABUPATEN MINAHASA

Abstract

ABSTRACT ANALYSIS GROUP BUSINESS FARM ANIMALS CATTLE " PELITA " IN THE VILLAGE Tonsewer Tompaso WEST DISTRICT MINAHASA The aim of this research, analyzing the break even point (BEP) in cattle farming PO "Pelita Group" in the village Tonsewer. This study used survey method with primary and secondary data. Data were collected from September to October 2015, using the BEP analysis. Results of the study showed that the maintenance of 63 head of cattle during the first year, issued a total cost of Rp. 414.150.000-, with revenues of Rp. 714 246 250, and BEP revenues of Rp. 62,265,476.19 and BEP production is 6 head of cattle.   Keywords : Catlle, Farmer Group, BEP.