KARMISWARA, BUNGA (2016) ANALISIS PERHITUNGAN BREAK EVEN POINT (BEP) PADA USAHA KERUPUK RAMBAK AL GHANIY PALEMBANG. Other thesis, POLITEKNIK NEGERI SRIWIJAYA.
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Abstract
The title of this final report is the "Analysis of Break Even Point calculation on Kerupuk Rambak Al Ghaniy Palembang". The purpose of this research was to know the break even point of sales and production that produced by the crackers company. The methods that applied for this final report were interview and library research to get the required data. The results of the research indicated the problems that faced by the company were: (i) there was no the classify of fixed costs and variable costs, (ii) the company has not known about the applying of break even point formula, both rupiah and units. Based on the results of primary data that was processed by the author then break even point for both types of kerupuk rambak in 2015 was Rp 255.000.010, break even point of “kerupuk rambak kering” in rupiah was Rp 104.550.004 and within the unit was 8.713 kg, break even point of “kerupuk rambak goreng” in rupiah was Rp 150.450.006 and within the unit was 9.107 kg. This matter indicated that the company should use break even point method to know how much total cost issued in production process so the correlation among sales, production, selling price, cost, loss or profit can be known and it can facilitate the owner in making long term decision or short term decision.
| Item Type: | Thesis (Other) |
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| Uncontrolled Keywords: | Analisis Break Even Point |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
| Divisions: | Business Administration > Undergraduate Theses |
| Depositing User: | Mrs Trisni Handayani |
| Date Deposited: | 20 Jan 2017 08:23 |
| Last Modified: | 20 Jan 2017 08:23 |
| URI: | http://eprints.polsri.ac.id/id/eprint/3212 |
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