Structure of Costs and Add Value to Small and Medium Enterprises in Agriproduct Processing Industry in Tabalong Regency, Indonesia

The purpose of this research: (1) to know the cost components as well as large income in each time the production from each SME that are in Tabalong Regency (2) analyze the number of break even point (3) analyse the added value of any SME.

This research was conducted from October 2017 until February 2018. The analytical method used is descriptive method that describes a situation objectively. Data collected by observation, interviews, and used literature are relevant to this research. Based on the result, cost components can be grouped into a fixed cost that consists of a fixed salary cost, maintenance and depreciation cost; variable cost consisting of the main raw material cost, cost of packaging, and transportation cost. Revenues on any SME who researched: coffee business with revenue of IDR.960.564, then fish abon IDR.879.175, banana chips IDR.190.589, tofu IDR.171.900, cake IDR..102.350, and fish crackers IDR.80.346. At the sixth SMES become the object of research, almost all of them have passed the break-even in quantity as well as sales, excluding fish crackers that haven't passed the break-even quantity. The value added obtained fish abon is IDR.43.130, chips IDR.356.250, fish crackers IDR.416.333, ground coffee IDR.31.761, cake IDR.910,00, and tofu IDR.20.040