BEP Calculation Education for Laying Chicken Farming Business, Tuntang, Semarang Regency

Abstract

This community service activity was carried out to improve the understanding and skills of laying hen farmers in Tuntang District, Semarang Regency, in calculating and applying Break Even Point (BEP) analysis as a basis for business decision-making. Based on the results of an initial survey, most laying hen farmers in this area still run their businesses traditionally without financial planning and without understanding the minimum production volume that must be achieved to avoid losses. This condition makes it difficult for them to deal with fluctuating feed and egg prices, which often change. This activity was carried out using an educational-participatory approach through training and direct mentoring. The training materials included an introduction to the BEP concept, identifying fixed and variable costs, how to determine the break-even point, and its application in pricing and profit planning. The results of the activity showed a 68% increase in participants' knowledge based on a comparison of pre-test and post-test results. Farmers also began to maintain simple financial records and were able to calculate the BEP of their respective businesses. This activity demonstrated that practice-based training can improve financial literacy, business efficiency, and economic independence among poultry farmers in the Tuntang wetland area.