ANALISIS BREAK EVENT POINT (BEP) UNTUK MERENCANAKAN TARGET LABA PENJUALAN

Abstract

The purpose of this study was to analyze Break Even Point at UD Prima Donut. The object of this study was at Prima Donut company. The method used in analyzing data was using quantitative methods. This research used primary data, namely sales data. Earnings planning data. variable cost data and fixed costs for 2017 and 2018. Prima Donut has already planned a return on sales of bakery products produced. However, the company has not yet done a detailed Break Event Point for the year2018. Based on calculations of the total number of sales of 71,205 Units Rp. 315,500,000 and has a year profit in 2017 and has a break-even point of Rp. 165,084,918. At the planned production profit has a break event point value of Rp.215,292,687 and has a sales target of Rp.365,252,234 and has a margin of savety ratio or a decrease in sales that can be tolerated by 41.80% which is Rp 149,959,547.