BREAK EVEN POINT ANALYSIS AS A PROFIT ON BASIC PLANNINGS BAKSO TITOTI IN PASAR MINGGU BRANCH

Fikri Pratama B.S, Budi Santoso

Abstract


Break-even point is a situation where a company receives income in a given
period equal to the amount of expenditure issued by the company in the same
period, so the company does not earn profits or suffer losses. In planning
benefits, the analysis of break even point is profit based planning approach, the
relationship between cost and sales revenue (revenue). If a company has only
variable costs alone, it will not appear break even point in the company. The
amount of variable costs will automatically be changed according to changes in
product volume, while the amount of fixed costs in totality does not change
despite changes in product volume. The benefits of break even point calculation
of input and management considerations for the implementation of policy
decisions on short-term profits and find a break event point / Meatballs break
even on Titoti Meatballs at Pasar Minggu branch. The purpose of this research is
to find out Break Even and to calculate the variable costs, fixed costs and the
margin of safety (MOS) with the method of Break Even Point (BEP) at the
branch Titoti Meatballs Market Sunday, June period of 2009. The company is
located in Jalan Raya Pasar Minggu, Pukala Complex No.1, Jakarta Selatan
12510. The results of the analysis in June of 2009 showed that Meatballs
Sunday Market Branch Titoti break event point / break-even point of 4700.47 on
the sale of units and USD 47,004,660.37. so that means if sales on the units and
4700.47 USD 47,004,660.37 will benefit the business and vice versa, if the sale
under 4700.47 USD 47,004,660.37 unit and the business loss

 

Key Words : revenue, expense, cost, profit, sales, product, volume, break even point


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