Profit Analysis Of Cattle-Slaughtering Business Based On Cattle Procurement And Meat Sales System

ABSTRACT The aim of study was to determine the profits of beef slaughter based on procurement in slaughterhouse and meat sales system. This study was conducted from April to June 2013 in the Makassar Regional Slaughterhouse PD. RPH. The type of research was case study with the selection of case was not in a normal case Wirartha 2006. The sampels were selected from butchers group who work regularly is at least 15 days a month. Ten butchers were selected as sampels from about 30 total butchers population in slaughterhouse. Data were collected through direct observation and interview using a questionnaire. Data were analysis by descriptive and simple statistical analysis. The profits were calculated by using the formula 26928 TR - TC. The results showed that the butchers with the highest profit who sold their meat with grading systems Rp. 393.855 head or Rp 6.902 kg then butcher who procure through cooperation with inter-island traders and sold their meat with no grading systems Rp. 372.704 head or Rp 3.929kg butchers who purchases at slaughterhouses without grading system Rp. 217.744head or Rp 2.693kg then butchers who purchases based on carcass weight after slaughters without grading systems Rp. 258.752head or Rp 2.608kg. The lowest profit were gain by butchers group who purchased their cattle from interland area and sold meat without grading systems Rp. 166.555head or Rp 2.072kg.