ABSTRACT
The skipjack tuna (Katsuwonuspelamis) market chain is an economic action that can generate profit for every market participant, therefore this research is aimed to study the system of market demand, cost of goods sold and profit of PT. AbadiMakmur Ocean in every market channels. The survey was conducted by using questionnaire. The data collected was examined by using descriptive and profit analysis. The results showed that Skipjack tuna market chain is done through two channels namely the regional market (PT AbadiMakur Ocean - Surabaya) and international market (PT AbadiMakmur Ocean -Thailand). Cost of goods sold to the final consumer in the regional market channel is Rp. 17.466.06/Kg and 19,629,97/Kg in the international market channel is. The amount of profit on the regional and international market channels earned were at Rp.619.074.720.9 and Rp.882.216.140.2, respectively. Based on the results, it is concluded that skipjack market can be performed by a limited liability company with regional and international marketing channels.

Keywords: Abadi Makmur Ocean, Market Chain, cost of good, Profit, PPS Kendari