ANALISIS PENDAPATAN AGROINDUSTRI TEMPE DI KELURAHAN SIMPANG TIGA KECAMATAN KUANTAN TENGAH KABUPATEN KUANTAN SINGINGI (Studi Kasus Pada Agroindustri Tempe Abdori)

This research was conducted in Simpang Tiga Village, Kuantan Tengah District, Kuantan Singingi Regency. The purpose of this study was to determine the income, R / C value and Beak Event Point (BEP) in Tempe Agroindustry in Simpang Tiga Village. From this study, a fixed cost of Rp 4,365.08 / production process was obtained. The variable costs incurred were Rp. 819,615.00 / the production process of revenue obtained was Rp. 1,640,000.00 with a net profit of Rp. 744,619.92. Analysis of R / C Ratio of Rp 1.83, Break Event Point with a total cost of Rp 895,380.08, it must produce 80.20 kg with a selling price of Rp 11,164.06 / Kg in order to break even. Break Event Point with a total cost of IDR 895,380.08 if producing tempe as much as 146.90 kg, the selling price offered to consumers is IDR 6,095.17 / Kg in order to break even