Angger Wicaksono


The success of an enterprise
in general can be seen from the prots earned by the com-
pany. Income is strongly in
uenced by three factors are
interrelated to one another, namely the cost of production,
selling prices and sales volume. The cost of determining
the price to achieve the desired level of prot; selling
prices aect sales volume while sales directly aect the
volume of production, and production volume aect costs.
Analysis of break even point is sales volumes in which the
amount of income and the same amount of load, there
are no income or net loss. Break even point analysis is
used as a tool to plan the activities of the company and
to know the approximate revenue to be earned, costs to
be incurred at some level of activity and can aect the
estimate of earnings that would occur in an accounting
period. Through scientic writing, the writer wanted to
know the relationship between production cost, production
volume and prots at CV. BAROKAH JAYA ABADI for
January 2011 by using several parameters: the breakeven
point, margin of safety, shut-down point. From the results
of scientic writing can be concluded that if the company
wants to achieve the budgeted sales volume for the next
month, then the company should pay attention to the
results of calculations have been done so that companies
do not suer losses

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