Economic Feasibility Analysis of Shredded Meat (Abon) from Muscovy Duck (Cairina moschata)

Abstract

This study aimed to analyze the economic feasibility of producing shredded muscovy duck meat (abon) as a value-added product for small-scale agroindustry. The production process yielded 60 pouches (50 g each) per batch, with a total production cost of Rp 876,933.3 and a cost of goods sold (COGS) of Rp 14,615 per pouch. The product was marketed at a selling price of Rp 21,923 per pouch, reflecting a 50% profit margin. Economic analysis revealed a break-even point (BEP) of 40 pouches or equivalent to Rp 876,920 in revenue, indicating that the business achieves profitability at a relatively low sales threshold. The revenue-cost ratio (R/C ratio) was 1.49, suggesting financial efficiency, as every 1 rupiah spent on production generates 1.49 rupiah in revenue. However, the benefit-cost ratio (B/C ratio) was 0.50, implying that while the venture is profitable, its profit margin remains modest. These findings highlight that shredded muscovy duck meat (abon) production is economically viable and holds significant potential for micro, small, and medium enterprises (MSMEs), particularly with optimization of production scale and cost efficiency strategies.