ABSTRACT This research was conducted from June to July 2021 at the Bilih Fried Fish Trading Business, Sumpur Makmur, South Batipuh Subdistrict, Tanah Datar Regency, Riau Province. This study aims to determine the amount of added value generated by the Sumpur Makmur Fried Bilih Fish Trading Business and to determine the BEP (Break Event Point) value in the business. The method used in this…