Summary: | This study aims to analyze the level of profit, the level of business feasibility in terms of the availability of raw materials, marketing aspects and analysis of financial aspects. The research effort is expected to solve problems in the development of cocoa processing industry in the Kakao Unggul Cooperation business in North Aceh District. This research was conducted using a descriptive approach and quantitative analysis. Descriptively, this study describes the availability of raw materials, market prospects and marketing strategies while quantitative analysis calculated costs, production, selling prices, income and profits and business feasibility analysis of the financial aspects of the business. The results showed that the Kakao Unggul Cooperation Agro industry has a prospect to be developed, this is indicated by the availability of sufficient raw materials needed, from the marketing aspect the cocoa processed products is have a chance to be developed, this can be seen from the increasing number of demand while the capacity and production capacity temporarily increases still limited. The results of the analysis of the financial aspects of the cocoa processing agro industry business in North Aceh District are feasible to develop in terms of the Net Present Value is 141,364,032, the Net benefit cost of ratio obtained at 1.64, Internal rate of return (IRR) is 35.69% and point return home (break event) occurs 4 years 2 months 17 days.
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