Abstract: This study aimed to find out the cost variable, fixed price, earned profits, and B/C ratio, as well as to determine consumers’ preference for beef meatballs in Kolaka regency. Population of the study included all sellers of beet meatballs in Kolaka. Samples were drawn using Slovin formula with 1% tolerance degree to come up with 64 mobile sellers of meatballs, whereas consumers’ preference was determined by using accidental sampling method to obtain 100 panelist of consumers. Data were analyzed by calculating cost, incomes, profits, as well as B/C ratio, whereas consumer’s, preference was analyzed by using 1-5 hedonic scale on a variety of characteristics including color, texture, chewiness, crack poer, and acceptance. On average, 81.25% of the beef meatballs sellers were within a category of productive age, 54,68% of 64 respondents had formal education (senior high school), 43.75% had 4-6 members of family, and 57.18% had more than 20 years of experiences in business. The majority of the sellers chose this business because it was considered more profitable than others. The average fixed income of the sellers was Rp 1.840.000 labor 81% of fixed cost. In terms of cost variable , as much as Rp. 13.341.000 was spent for materials, which was the largest portion or 67% of the total of cost variable. The total cost was Rp. 15.181.000 or 87% of the total of cost. The everage of income generated per month was Rp 23.000.000. The average of profits earned the sellers was Rp. 7.819.000. The B/C ratio per month was 0.51, indicating that the ratio was higher than 0, therefore the business of beef meatballs was profitable and feasible enough to run.
Key Word: Beef meatballs sellers, Profit, Cost
Penulis: Astri Yusuf, Harapin Hafid, Andi Murlina Tasse
Kode Jurnal: jppeternakandd160363

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