Financial Management and Marketing of Strawberry Fruits O. Sukirman (a*), Ida Farida Adi Prawira (b)
a) Catering Industry Management, Universitas Pendidikan Indonesia
Jl. Setiabudhi no. 229 Bandung 40154, Indonesia
* oman[at]upi.edu
b) Departemen Akuntansi, Universitas Pendidikan Indonesia
Jl. Setiabudhi no. 229 Bandung 40154, Indonesia
Abstract
The cultivation of strawberry fruit in Bandung Regency has long been carried out by the community from small to large scale. In general, planting strawberries by the community is carried out in open, hilly and rocky land using polybags. Although not all can survive in the cultivation of strawberries, but this cultivation is very beneficial done properly and correctly. The biggest cost in this business is labor costs. Then the other costs are the cost of production and rent. This business is a capital intensive business, so good financial management is needed in its business activities. Management also needs to be in partnership starting from the level of supply of tools, materials, production, to marketing issues. Research to manage the field of science in helping strawberry farmers manage their finances and marketing. The method used in this activity is training in planting strawberries, managing finances and marketing. Financial planning, implementation, and evaluation and marketing are carried out based on actual activities carried out in strawberry cultivation activities. The results found that the cultivation of strawberry is beneficial and feasible to obtain because it has a benefit and cost ratio of more than 1 (B / C Ratio = 1.16). With this finding, it is expected to provide good financial and marketing learning in strawberry cultivation.
Keywords: Strawberry cultivation; business analysis; experiments; financial management; marketing management