ANALISIS BIAYA, VOLUME, DAN LABA PADA USAHA PENGGILINGAN IKAN TENGGIRI DI KOTA BENGKULU (STUDI KASUS HOME INDUSTRY BINTANG LAUT)

Research aims to calculate income, the break event point, profitability, and sensitivity at a venture grinding fish Bintang Laut. Analysis methods used was a qualitative methodology .Value analysis of income business sector was Rp 10.312.343,17. Break event point a is 18,84 kilogram or Rp 1.876.116,65. And value for profitability is 17 % and value for sensitivity is Rp 1,03. Based on the research, can be concluded that this business advantageous and can increase profit by means of increase production and boost sales