Track: Business Management

Abstract

The purpose of this study was to determine the income and financial viability of the Crispy mushroom industry in Indonesia for Small and Medium-Sized Enterprises (SMEs). As indicators, four techniques are used: revenue/cost (R/C), benefit cost (B/C), return on investment (ROI), and break event point (BEP). Investment appraisal is used to establish whether or not a financial part of the transaction is possible, based on measurements against stated criteria. The evaluation technique offers a number of advantages and downsides. As a result, it is preferable to employ multiple methodologies simultaneously when evaluating a business in order to acquire the best results. It begins by calculating the entire revenue, which comes to 1.64. The total income and total manufacturing expenses exceed zero, resulting in a profit of Rp. 64. Return On Investment (ROI) can be defined as the ratio of net profit to costs in each business, which in this example is 64%. Break Event Point has two searches, one in rupiah and one in number of productions, and in this study, the results of the Break Event Point are 36 pcs, which means that if the Crispy Mushroom produces less than that amount from the total quantity of production, the business will be concerned about cost loss.