Abstract
This research was carried out in the coffee powder processing industry in Bireuen Regency, namely the UD coffee powder processing industry. Arasco and UD coffee powder processing industry. Indaco on February 16, 2021. This study aims to determine the amount of business income and analyze business feasibility in the coffee powder processing industry in Bireuen Regency. The data analysis method used in this study is to use the formula for analyzing total costs, revenues, profits, and business feasibility analysis using the Benefit/Cost Ratio (B/C) formula. Based on the results of research and analysis that has been carried out, it is known that the operating income obtained in the UD coffee powder processing industry. Arasco is Rp. 101.405.443,-/month, while the operating income obtained by the coffee powder processing industry is UD. Indaco is Rp. 62,124,502,-/month. Based on the calculation of business feasibility (B/C) it can be seen that the value of the B/C ratio in the UD coffee powder processing industry. Arasco is 0.67 and the value of the B/C ratio in the UD coffee powder processing industry. Indaco is 0.44, so it can be concluded that the coffee powder processing industry in Bireuen Regency is feasible to run because the B/C ratio value in both coffee powder processing industries in Bireuen Regency is greater than zero (B/C ratio > 0 ).