PENERAPAN ANALISIS BREAK EVEN POINT SEBAGAI ALAT PERENCANAAN LABA PADA UKM KRIPIK TEMPESANAN MALANG

SETIANINGSIH, NINIK (2009) PENERAPAN ANALISIS BREAK EVEN POINT SEBAGAI ALAT PERENCANAAN LABA PADA UKM KRIPIK TEMPESANAN MALANG. Other thesis, University of Muhammadiyah Malang.

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Abstract

This Research represents an eksplanatory research with the title " ANALYSIS THE BREAK EVEN POINT AS A MEANS OF PROFIT PLANNING AT UKM OR HOME INDUSTRY KRIPIK TEMPE SANAN IN MALANG”. Target of this research is know how Break even point planning of profit company of elementary tidiness use material producer kripik tempe during one accounting period year. Analyzer used to know how planning of profit company at UKM Kripik Tempe Sanan Malang by identify the costs fixed, variable, and semi variable, dissociating expense semi variable into fixed cost and variable cost, counting of Break Even Point, comparing of Break Even Point, that happened with yielded sale, and determine profit. Result calculation analysis by using Break Even Point as a means of profit planning, knowable that during range of time 2007, Home Industry Hemila, Home Industry Purnama, and Home Industry Ratna be able to do the sale above level Break Even Point. From result analyses the Break Even Point as a means of profit planning during range of time 2007, three to Home Industry have resided in a state of peaceful.this matter because of three to Home Industry have done thesale above level Break Even Point, with the meaning is beyond question obtained a profit. Profit or company during one accounting period year 2007 happen the increase of percentage or every Home Industry. The situation indicate that three to Home Industry have succeeded to plan the optimally profit by using analysis Break Even Point according to margin of safety ratio.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 30 Jun 2012 03:53
Last Modified: 30 Jun 2012 03:53
URI: http://eprints.umm.ac.id/id/eprint/10400

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