This research was carried out at the Tofu Industry in Kesamen Hamlet, Selanegara Village, Kaligondang District, Purbalingga Regency from March to July 2024. This research aims to determine the costs and income of the tofu industry in Kesamen Hamlet, to find out whether the tofu industry in Kesamen Hamlet is suitable for business, and find out how the added value of tofu industry products is in Kesamen Hamlet. The method used is descriptive qualitative and quantitative using primary and secondary data. In determining the sample, the census method was used, namely by taking a total of 35 respondents in the form of tofu producers in Kesamen Hamlet, Selanegara Village, Kaligondang District, Purbalingga Regency.
The results of this research are the average costs and income of the tofu industry incurred by tofu producers in the form of fixed costs of Rp. 83.552, variable (explicit) costs of Rp. 7.662,600 and variable costs (implicit and explicit) in one month, while revenues amounted to Rp. 13,290.345, income of Rp. 5,544.193, and a profit of Rp. 2,088.193 in one month. Business feasibility uses the R/C Ratio and B/C Ratio which produce values of 1.8 and 1.2. From these results it is known that if the R/C Ratio and B/c Ratio are more than 1 then the business is economically feasible. BEP Production in the tofu industry is 506 pieces, while the BEP price is Rp. 704, the selling price of tofu is IDR 863/piece. Calculation of added value using the Hayami method in this research produces added value of IDR. 22,082 with a value added ratio of 55.8% in the high category.