Rizky Nur Ayuningtyas Putri,Mugi Rahardjo,Evi Gravitiani
The purpose ofthis study is to analyze the break-even point and production costs generated by entrepreneurs who run a business employing industrial waste residues. The location of this study is in Sragen Regency, Central Java, Indonesia with samples of 37 respondents. The study carries out the creative economy industry with the type of industrial waste utilization business aims to: 1) find out the average amount of costs incurred for production;(2) calculate total revenue, average revenue, total Profit, and average profit;(3) calculate the income ratio cost;(4) calculate the average break-even point of production and the break-even point of production prices. The results of the study show that:1) Total cost of production costs is Rp.75,830,000/month. The average production cost of each respondent is Rp.2,049,459/month;2) Total revenue from the industrial waste business is Rp.187,250,000/month. Average revenue received by each respondent is Rp.5,060,811/month; Total Profit received by the respondents is Rp.111,420,000/month. The average profit received by each respondent is Rp.3,011,351/month; 3) Average cost ratio of each respondent is 3.38 so that the overall business is declared efficient and profitable. (4) Average break-even point of the respondent is based on the production capacity of 149 units/month and average break-even point of the respondent is based on the price of Rp.843,675/month