Break-Even Point Analysis of Liquid Inorganic Fertilizer Business: A Case Study of Gapoktan Bubun Rondon, Alla District, Enrekang Regency

Abstract

Agricultural businesses in the Enrekang District, especially in the Alla District, are growing rapidly. This was followed by the development of agricultural facilities businesses, such as the sale of inorganic fertilizers carried out by the Gapoktan group. The purpose of this study was to find out how the Gapoktan business group provides fertilizer for farmers and analyze the break-even point (BEP) of the fertilizer sales business. This research uses a descriptive method with a quantitative approach. This study describes the state of the liquid inorganic fertilizer business when it reaches the BEP point. The results showed that the business must be able to sell liquid inorganic fertilizer as much as 200 liters per day to reach the BEP point. With a selling price of Rp10,000 per liter, the business can make a profit if it can sell more than 200 liters of fertilizer per day. By knowing the value of BEP, business management can make strategic decisions to increase business and profits.