Business Feasibility Analysis of Bread Production: A Case Study of Sopia Gepeng Bread in Lalodati Subdistrict, Puuwatu District, Kendari City

Abstrak

This study aims to analyze the feasibility of the Sopia Gepeng bread business from both non-financial and financial aspects, as well as to examine its sensitivity to a 12% decrease in product prices and a 10% increase in production costs. The analytical methods used include descriptive analysis for non-financial aspects and quantitative analysis using the Revenue/Cost Ratio (R/CR) and Payback Period (PBP) methods for financial aspects. The results indicate that the Sopia Gepeng bread business is feasible, with monthly and annual R/CR values of 1.155, and a payback period of 3 years 8 months 26 days (monthly calculation) and 3 months 21 days (annual calculation). In the sensitivity analysis of a 12% price decrease, the business remains feasible with an R/CR value of 1.017 and a payback period of 4 years 3 months (monthly) and 4 months 6 days (annual). Likewise, under a 10% cost increase scenario, the business is still considered feasible with an R/CR value of 1.050 and a payback period of 4 years 1 month 10 days (monthly) and 4 months 2 days (annual).