SARI, RAPITA (2023) ANALISIS BREAK EVEN POINT (BEP) SEBAGAI ALAT PERENCANAAN LABA PADA KOPI EKSIS PALEMBANG. Other thesis, Politeknik Negeri Sriwijaya.
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Abstract
Penelitian ini bertujuan untuk mengetahui jumlah penjualan dan laba Kopi Eksis dalam jumlah unit dan rupiah agar tercapainya titik Break Even Point (BEP), dan untuk mengetahui berapa unit yang harus diproduksi sehingga mencapai laba yang diinginkan pada Kopi Eksis Palembang. Penelitian ini dilakukan karena pihak Kopi Eksis palembang belum menerapkan perhitungan Break Even Point (BEP) dalam menentukan jumlah penjualan dan laba. Data yang digunakan adalah data primer dan data sekunder berupa laporan penjualan Kopi Eksis Palembang dan hasil perhitungan dari perhitungan Break Even Point (BEP). Penelitian ini menggunakan jenis penelitian kuantitatif dengan metode deskriptif. Dari hasil perhitungan yang telah dilakukan diperoleh jumlah biaya tetap untuk ketiga jenis produk adalah sebesar Rp 105.438.600 dan untuk biaya variabel dari produk kopi gula aren sebesar Rp 8.223, kopi lemon sebesar Rp 5.766 dan untuk Avocado coffee sebesar Rp 9.959. Perhitungan BEP dalam jumlah rupiah pada Kopi Eksis Palembang tahun 2022 yaitu Rp 215.180.816 Kopi Eksis Palembang telah mencapai titik impas dan telah mendapatkan keuntungan. Untuk tahun selanjutnya Kopi Eksis Palembang telah merencanakan kenaikan laba sebesar 20%, volume penjualan yang direncanakan sama seperti volume penjualan 2022 jadi pendapatan yang ditargetkan untuk tahun 2023 yaitu sebesar Rp 241.895.148.
| Item Type: | Thesis (Other) |
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| Uncontrolled Keywords: | Laba, Penjualan, Titik Impas |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
| Divisions: | Business Management > Undergraduate Theses |
| Depositing User: | Mr Bambang Anthony |
| Date Deposited: | 06 Feb 2024 09:41 |
| Last Modified: | 06 Feb 2024 09:41 |
| URI: | http://eprints.polsri.ac.id/id/eprint/14359 |
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