Academy of Entrepreneurship Journal (Print ISSN: 1087-9595; Online ISSN: 1528-2686)


Ecopreneurship Production Costs and Break-even Point Analysis of Ecopreneur in Sragen, Indonesia

Author(s): Rizky Nur Ayuningtyas Putri,Mugi Rahardjo,Evi Gravitiani

The  purpose  ofthis  study  is  to  analyze  the  break-even  point  and  production  costs generated  by  entrepreneurs  who  run  a  business  employing  industrial  waste  residues.  The location  of  this  study  is  in  Sragen  Regency,  Central  Java,  Indonesia  with  samples  of  37 respondents. The  study  carries  out  the  creative  economy  industry  with  the  type  of  industrial waste  utilization  business  aims  to:  1) find  out  the  average  amount  of  costs  incurred  for production;(2)  calculate  total  revenue,  average  revenue,  total  Profit,  and  average  profit;(3) calculate the income ratio cost;(4) calculate the average break-even point of production and the break-even  point  of  production  prices.  The  results  of  the  study  show  that:1)  Total cost  of production  costs  is  Rp.75,830,000/month.  The  average  production cost  of  each  respondent  is Rp.2,049,459/month;2)     Total     revenue     from     the     industrial     waste     business     is Rp.187,250,000/month.  Average  revenue  received  by  each  respondent  is  Rp.5,060,811/month; Total  Profit  received  by  the  respondents  is  Rp.111,420,000/month.  The  average  profit  received by each respondent is Rp.3,011,351/month; 3) Average cost ratio of each respondent is 3.38 so that the overall business is declared efficient and profitable. (4) Average break-even point of the respondent is based on the production capacity of 149 units/month and average break-even point of the respondent is based on the price of Rp.843,675/month