The aims of this research are to estimate the level of income, and measure the amount of added value obtained from processing beef into meatballs on the business of Al-Hasanah, Rimbo Kedui, South Seluma. Location research and respondents were determined by purposively. The data was collected in the form of primary data, obtained directly from respondents through a questionnaire and interview techniques. The results revealed that during one month processing revenue was Rp. 4.178.194,40 with total receipts amounted Rp.182.700.000,00/month and the total cost reached Rp. 178.521.805,60/month, while the added value obtained for unity input is Rp. 10.052,96/kg with an added value ratio of 8,25% of output produced.
                        
                        
                        
                        
                            
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