<![CDATA[The Oebufu Tofu Business is a household agroindustry that has been operating since 1994 and faces challenges such as fluctuations in soybean raw material prices and revenue uncertainty. This study aims to analyze the Cost of Production (HPP) using the full costing method, assess financial feasibility through Net Present Value (NPV), Net Benefit-Cost Ratio (Net B/C), Internal Rate of Return (IRR), and Payback Period (PP) indicators, and analyze sensitivity to increases in soybean prices and decreases in production. Primary data were collected through interviews, observation, and documentation, then analyzed using a discount rate of 12% and an assumption of a 2% annual decline in revenue over five years. The results show a total production cost of Rp338,547,504 per year with a production of 598 boards per month, resulting in an HPP of Rp47,178 per board and a net profit of Rp92,012,496 per year. Financial feasibility analysis under normal conditions yields an NPV of Rp70,808,195, Net B/C of 5.13, IRR of 80.80%, and PP of 0.49 years (5.87 months), indicating the business is feasible. Sensitivity analysis shows the business remains feasible under all scenarios: a 3% increase in soybean price (NPV Rp54,562,185; IRR 155.76%; PP 0.56 years), a 5% increase in soybean price (NPV Rp43,732,341; IRR 135.06%; PP 0.62 years), a 3% decrease in production (NPV Rp57,731,852; IRR 160.08%; PP 0.55 years), and a 5% decrease in production (NPV Rp48,915,609; IRR 142.71%; PP 0.60 years). The 5% soybean price increase scenario exerts the greatest pressure, yet all indicators still meet the feasibility criteria. Thus, the Oebufu Tofu Business is financially feasible and is recommended to improve raw material cost efficiency, product diversification, and more professional financial management.]]>
