<![CDATA[The research entitled the Feasibility Analysis of Cattle Abon Business UD. Angkasa Timor in Sikumana village, Maulafa Sub-District, Kupang City, has been conducted in Sikumana Sub-District, Maulafa City, Kupang District for 1 month, April 2019, this study aims to find out how much the costs and revenue of UD. Angkasa Timor and find out the feasibility of abon sapi business. From the results of the research on the production capacity of the shredded beef business which has been attempted as many as 5,400 kg of beef, it has obtained 2,700 kg of shredded beef products for 1 year of the production process. The total cost (TC) of Rp. 511,529,400 obtained total revenue (TR) of Rp. 648,000,000 so that the income earned was Rp. 136,470,600. The R / C ratio of Rp. 1.26 shows that in the abon beef business, every expenditure of Rp. 1.00 will return revenues of Rp. 1.26, meaning that the abon beef business is profitable or economically feasible. Penelitian ini dengan judul Analisis Kelayakan Usaha Abon Sapi UD. Angkasa Timor di Kelurahan Sikumana Kecamatan Maulafa Kota Kupang, telah dilakukan di Kelurahan Sikumana Kecamatan Maulafa Kota Kupang selama 1 bulan yaitu bulan April 2019, penelitian ini bertujuan untuk mengetahui berapa besarnya biaya dan pendapatan usaha UD. Angkasa Timor dan mengetahui kelayakan usaha abon sapi. Dari hasil penelitian kapasitas produksi usaha abon sapi yang di usahakan sebanyak 5.400 kg daging sapi memperoleh produk abon sapi sebanyak 2.700 kg selama 1 tahun proses produksi. Total biaya (TC) sebesar Rp 511.529.400 memperoleh total penerimaan (TR) sebesar Rp 648.000.000 sehingga pendapatan yang di peroleh sebesar Rp 136.470.600. Nilai R/C Ratio sebesar Rp 1,26 menunjukan bahwa dalam usaha abon sapi, setiap pengeluaran Rp 1,00 akan mengembalikan penerimaan sebesar Rp 1,26 artinya usaha abon sapi menguntungkan atau layak secara ekonomi.]]>
