Financial Analysis of Medium Scale Pig Farming Livestock in The Gianyar District

Abstract

This study aims to analyze how much the production costs and profits as well as the break-even point a pig farm in Payangan District, Gianyar. Survey method with case study approach. The middle-class of pig farms have an average of 166 pigs consisting of 3 males, 30 breeding, 20 head finisher phases, and 33 grower phases and 80 starter phases (piglets). The results showed the composition of costs during the production process per period, which amounted to 49.53% of feed costs, 11.60% labor costs, and 31.03% breeding costs, depreciation cage / equipment 1,01%, electricity / water 0.86% , transport 5.25% and tax on businesses by 0.72% of the total cost of production. The average cost of production of a pig farm in Payangan District Rp. 2.094.461 / head / production period consisting a fixed cost of Rp. 113.9 million and variable costs of Rp. 233.780.500 / production period. The use of capital (cost of production) has been efficient which could be seen from the ROI of 2.72. A pig farm in Payangan District is likely more profitable illustrated with the average profit earned Rp. 770.660 per head per production period and average profit per month is Rp. 10,660,792. Pig farmers in the district of Payangan, Gianyar has already producing above the breakeven point at 78.18 the production volume or 78 head unit with the acceptance rate of Rp. 475.610.000 per period of production.