dc.description.abstract | Milk chocolate crumb is a product derived from cocoa beans (Theobroma cacao). When making milk chocolate crumb, conventional or natural processes are usually used, but this process is not suitable for making chocolate powder because it will produce low quality. Therefore, it is necessary to improve the quality of the processing technique, namely by using the Dutch process. The Dutch process is a process of processing cocoa beans with the addition of alkali to produce superior quality products that can improve taste, aroma, acidity (pH), color and suspension power of the powder. This factory is designed with a production capacity of 12,000 tons/year, using cocoa beans, sugar and condensed milk as raw materials. The factory operates 330 days a year. The planned factory location is in the Medan Industrial Area, North Sumatra, with a land area of 14,357 m2 and a number of employees of 130 people with the form of a Limited Liability Company (PT) business entity led by a director with a line and staff organization system. The results of the economic analysis of the milk chocolate crumb factory from fermented dry cocoa beans (Theobroma Cacao) are investment capital of IDR 661.614.926.702,86, production costs of IDR 937.612.178.286,42, Net profit of IDR184,905,709,710.11, PM of 23.247%, BEP of 55.523%, ROI of 27.948%, POT of 3.5 years, RON of 46.579% and IRR of 47.006%. From the results of the economic analysis, it can be concluded that the predesigned factory for making milk chocolate crumb from fermented dry cocoa beans (Theobroma cacao) using the Dutch process is feasible to establish. | en_US |