Analisis Break Even Point (Bep) Sebagai Alat Perencanaan Laba (Studi Pada CV. Langgeng Makmur Bersama Lumajang Periode 2012-2014)

Muhamad Yusuf Andrianto • Nengah Sudjana • Devi Farah Azizah

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(Bahasa Indonesia, 9 pages)

Abstract

It was trying derive profit maximum survival company to keep going from time to time, good management and efficient is management be able to manage and make decisions useful for survival companies to the porpose. One approach that is used in planning profit management analytics break even point.Through break even point company can easily to determine sales volumes needed to reach the desired profit. The research aims to analyze financial report 2014 to plan profit 2015. The kind of research is descriptive with the quantitative approach, instrument data collection using interviews and documentation in financial data CV. Langgeng.Makmur.Bersama.city of Lumajang. The results of this research show that the calculation of the BEP (mix) in 2014 to Rp 5.143.925.585 while the BEP (units) of 3.365 units. In sales and profit planning company by 2015 achieve to Rp1.500.000.000. To acheive the increase profit then have to raise sales of 11.869 units or amounting to Rp19.003.566.736. Calculation based on sales and profit planning 2015 then retrieved the Margin Of Safety of 72.97%. This indicates that the company get tolerance decreased sales of 72.97%. When the company experienced a drop in sales exceeding 72.97% the company will suffer losses.

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Jurnal Administrasi Bisnis S1 Universitas Brawijaya

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