ANALISIS BREAK EVEN POINT (BEP) SEBAGAI ALAT PERENCANAAN LABA BAGI MANAJEMEN

Authors

  • Ziendy Kharismawati Universitas Widyagama Malang
  • Indah Dewi Nurhayati Universitas Widyagama Malang
  • Zainudin Universitas Widyagama Malang

Keywords:

Break Even Point, Break Even Points, Profit Planning

Abstract

Analysis is an analysis that is used by the company to find out or planning on what the sales volume. The purpose of this study is to determine how determaining Break Even Point information to the public regarding the meaning, use, purpose, limitations, and calculation methods. Break Even Point (BEP) analysis. Management requires information that can beused as a basis for planning the company's profit. With knowing the break even point (Break Even Point, management can determine the amountproduction or sales that must be made, according to the desired profit target achieved. The research method used in this research is study library (Library Research). The data collection technique used isliterature study, namely data collection carried out by reviewing reference books in the library. The type of data used is secondary data in the form of books related to discussion. Analysis of data using descriptive methods, namely describe the research results and then draw conclusions. Result The research in this paper is: Break Event Point (BEP) Analysis provide information that can be used by management as a basis profit planning. To calculate it required data on fixed costs, variable cost, selling price, and maximum capacity. Break Even Calculation Point (BEP) can be done with the equation method, the contribution method margins, and graphical methods. The three methods when used produce the same figure. Break Even Point Analysis (BEP), in practice on the side contains benefits but also still contains weaknesses.

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Published

2021-03-23

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Articles