M.IDHAM, - (2015) PERPHITUNGAN BRAEK EVEN POINT (BPE)DALAM UNIT DAN RUPIAH UNTUK PERENCANAAN LABA PADA PEMPEK PLAMBOYANT PALEMBANG. Masters thesis, Politeknik Negeri Sriwijaya.
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Abstract
The purpose of this final report is to determine the break-even point in a company by looking at the total costs and revenue is equal to 0, and can make planning production capacity and profit planning. In determining that "Pempek Flamboyant" Palembang can use the method of calculation Break Even Point (BEP) to first determine the fixed costs and the variable costs incurred by the company. From the data obtained, then the data is processed, the obtained total fixed cost is Rp 1.461.929,- and for variable costs Rp 7.140.000,- and to each of the product is Rp 2.040,-. From these data and the calculating Break Even Point (BEP) and give profit for the company and then for profit planning the company wanted profit of Rp 500.000,-/day with the conditions fixed costs, variable costs (same for all product) and fixed selling price same as the previous day. To obtain such profits the company to sell products at a level pempek product Break Even Point (BEP) in units and Rupiah is 4.265 unit s and Rp 10.662.658,-to obtain profit of Rp 500.000,- for the next day. From the results obtained, the authors suggest “Pempek Flamboyant” Palembang must classify all cost sincurred for the production process by splitting between fixed costs and variable costs, and then for more profit can clearly know using the Break Even Point (BEP), and can make profit plan desired by the company and then must maintain product quality and improve service quality.
| Item Type: | Thesis (Masters) |
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| Uncontrolled Keywords: | Break Even Point |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Business Administration > Undergraduate Theses |
| Depositing User: | Mr Bambang Anthony |
| Date Deposited: | 22 Jan 2016 03:14 |
| Last Modified: | 22 Jan 2016 03:14 |
| URI: | http://eprints.polsri.ac.id/id/eprint/2447 |
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