This study aimed to determine therevenue and break-even point obtained by laying chicken farm of CV. Menara and as well asthe margin of safety that should be achieved in order to keep Â Â Â the business profitable. Primary and secondary data was collected on June till Agustus 2014. Â Â Â Â Â Â The primary datawas determined by observation and interview tofour respondentsusing quistionniare tools.Â The secondary data was references obtained from related institution. The data was analyzed using qualitative, break-even point and margin of safety analysis.The results show that the break-even point of CVÂ Menara was reached at 13,539egg sales at the price of IDR 31,000 rack-1.mThe eggs were produced by 40,000 chickens with the total production cost wasÂ Â Â Â Â Â Â Â Â Â Â Â Â Â IDR. 730,919,167 and the revenue wasIDR 806.000.000.Â In June 2014,the revenue of the farm Â Â was above the break-even point.Â The value of margin of safety was 48%. Meanwhile, in July 2014, the break-even point of the farm was reached at 9,430 egg sales at the price ofIDR 34,000 rack-1 produced by 40,000 chickens with the total production cost of IDR 730,519,167 and revenues of IDR 870,400,000. The value of margin of safety on the farm in July was 63 %.Key Words : Analysis Break-even Point, Broiler Laying, Margin of Safety.