Analisis Usaha dan Nilai Tambah Ikan Giling pada UD “Annisa 88” di Kota Bengkulu

Abstract

Bengkulu City has a fairly long coastline that suitable for industrial development in the fishery sector. Milled fish is one of the product developed by fishery business actors, one of the business actors is UD Annisa 88. Financial planning, recording and calculating during milled fish production is needed to continuity and business development. This research intended to analysis cost of production, break event point, financial performance and added value of milled fish product that manufactured by "UD Annisa 88". The cost of production used variable costing method and than comparised with the calculation by the company.The financial performance analysis used financial ratio method base on balance sheet and profit/lost statement. Added value analysis used Hayami method (Hayami dkk, 1987). The result showed that 1) cost of production method use by the company lack in detailed because some of components are exclude to be calculated; 2) The totak sales in Rupiahs and units are pass over the break event point indicated "UD Annisa 88" succesful to get the profit; 3)Financial analysis show that liquidity, solvability and profitability is in good condition. Otherwise, the activity ratio is not in good condition due the score less than the standard ratio. Based on added value analysis, milled fish product including in the category of high added value.