Research aims to calculate income, the break event point, profitability, and sensitivity at a venture grinding fish Bintang Laut. Analysis methods used was a qualitative methodology .Value analysis of income business sector was Rp 10.312.343,17. Break event point a is 18,84 kilogram or Rp 1.876.116,65. And value for profitability is 17 % and value for sensitivity is Rp 1,03. Based on the research, can be concluded that this business advantageous and can increase profit by means of increase production and boost sales.
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