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ANALISIS BREAK EVEN POINT SEBAGAI ALAT BANTU PERENCANAAN LABA PADA PERUSAHAAN TAHU JAYA PRIMA LUMAJANG

Fanani, Muchamad Hasan (2012) ANALISIS BREAK EVEN POINT SEBAGAI ALAT BANTU PERENCANAAN LABA PADA PERUSAHAAN TAHU JAYA PRIMA LUMAJANG. Other thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of this study was to determine the level of break-even point at tofu Jaya Prima Company and to know the volume of sales as the company plans to profit by the percentage (%) specific. Analysis tool used is the Break Even Point (BEP) or Break-Even Analysis. Which the BEP is often used in making decisions on issues relating to prices, costs, production volume, sales, and profits or total income equals total expenses. By knowing the break-even point, a company can seek a minimum number of sales in order not to lose. BEP analysis results indicate the condition of the company is above the breakeven point (BEP), which is indicated by the sales value of Rp.629.065.600, - while the BEP value of Rp. 199,501,911.4 and to plan for a profit of 10%, 20%, 30% of the company should be able to increase sales of Rp. 671,129,411.4 to 10% profit increase, Rp.714.004.638, 6 to 20% profit increase, and Rp. 756,879,865.9 to 30% profit increase. Based on the analysis margin of safety, it is stated that in 2011 this company should not exceed the lower earnings Rp.425.604.209, - or by 67% so that the company does not lose.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 13 Jan 2015 03:16
Last Modified: 13 Jan 2015 03:16
URI : http://eprints.umm.ac.id/id/eprint/14659

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