<![CDATA[The purpose of this study is to describe the shrimp cracker business, analyze its added value, and determine its profit level. The sampling method used was purposive sampling. The results of the study show that the business activities consist of the following stages: purchasing shrimp, cleaning shrimp, grinding, mixing, frying, and packaging the product. The added value is Rp. 8,495 kg per production process with an added value ratio of 16.80 percent. The average sales of Kayu Api Surya crackers are Rp. 3,424,520 per production process and the total variable costs are Rp 3,301,135 per production process. This shrimp cracker business reaches a break-even point of 21.72 kg per production process and Rp. 314,320 per production process. This shrimp cracker business is capable of generating a Marginal Income Ratio (MIR) of 3.60 percent and a Margin of Safety (MOS) of 72.08 percent, resulting in a profitability level of 2.59 percent. Profitability improvements can be achieved through variable cost efficiency measures such as reducing shrimp waste from the production process, increasing labor productivity, and improving the efficiency of auxiliary materials such as vegetable oil and gas energy.]]>
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