Abstract :
Home industry "Susu Kedelai VIVI" competent to be developed, based to result of analysis break event point (BEP), payback period, and return on investment and R/C ratio. Result of analysis BEP gives value BEP below actual value either seen from product unit and in assessing rupiah. Result of analysis payback period indicates that effort for "Susu Kedelai VIVI" can return capital or quicker operating cost from production time.
Added value obtained from processing of soybean becomes milk equal to Rp 65479,82 per soybean kilogram, with ratio equal to 90,94%. Added value ratio to output value which equal to 90,94% indicates that every Rp 100 milk output values will be obtained added value equal to Rp 90,94. Advantage gotten by business based on calculation added value is equal to Rp 52669,82 with part of advantage obtained is 80,44%. This thing means that distribution of advantage of benefit for owner of business far bigger.