Analisis Usaha Peternakan Sapi Perah “ BEJO” Di Tenggumung Wetan Kota Surabaya

The research was carried out at Tenggumung Wetan Surabaya. This research started from April 1st 2013 up to June 1st 2013 to collect data from January until December 2012. The objective of this research were to analysis production cost, revenue, income, break event point (BEP) and Payback Period (PP). The case study method was use in this research. Analyzing data by descriptive analysis. The results of research showed that the Dairy Cattle Farm business at Tenggumung Wetan was categorized high based on milk production at 2012 is 10.04 litre/cattle/day. The production cost at 2012 was Rp 687.540.833,00. The revenue at 2012 was Rp 693.651.000,00. The income at 2012 was Rp 6.110.167,00. The BEP value at 2012 was Rp 898.013.883,00. The BEP unit litre at 2012 was 117.463 litre/year. Payback period is 6 years 3 month. Based on this research, can be concluded that the “Bejo” dairy cattle farm is less competent, this dairy cattle farm should have improve and increase the product through management of cow to produce more milk each day with a good nutritions from their food. Suggestion for the “Bejo” Dairy Cattle Farm should have financial analysis periodically and continually can give the assessment to make decision and to improve care management to effort increasing dairy cattle product, it is hoped to increase incom