BREAK EVENT POINT ANALYSIS AS FINANCE STRATEGY AT COFFEE ROASTERY

Abstract

The purpose of this study is to break event point at roaster coffee. The data used was data from Djoempa Lagi Coffee Roastery, collected by interview used questionnaires to owneer. Menggunakan descriptive quantitative analysis and counting used break event point to find height quantitiy and price quantity. Break event point showed Arabica coffee amount as 27,53 kg and Rp6.058.246, Robusta coffee amount 72,76 kg  or equal to Rp6.913.138 and house blend coffee amount as 42,85 kg  or equal to Rp5.999.518,289.