ANALISIS PERHITUNGAN BREAK EVEN POINT (BEP) PADA USAHA KECIL DAN MENENGAH (UKM) RIDHO JAYA PALEMBANG

Oktavianti, Mila (2014) ANALISIS PERHITUNGAN BREAK EVEN POINT (BEP) PADA USAHA KECIL DAN MENENGAH (UKM) RIDHO JAYA PALEMBANG. Other thesis, Politeknik Negeri Sriwijaya.

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Abstract

The title of final report is The Analysis of Break Even Point (BEP) Calculation at Small Medium Enterprises (SME) Ridho Jaya Palembang. The objectives of this research are to know the BEP in rupiah for all products and the BEP in rupiah and in unit for each product. The data were collected throught the results of interview, observation, and library research by using BEP Multiproduct Formula. Herjanto (2008:151) say that analysis of break even is an analysis find one point in revenue cost curves that show cost is equal revenue. The results are BEP in rupiah for all products is Rp 650.586.000 and BEP in unit for each product all of have got the BEP points. But, there are over production and it’s make some products is not sold. It is suggested UKM Ridho Jaya must do Break Even Point calculation in rupiah for all products and Break Even Point calculation in rupiah and unit for each product in order to know how many products have to be sold to get the profit. And then, UKM Ridho Jaya have to take notice about quantity of product for the next year to maintain excess production and suggest to do FIFO methods for sale the excess production.

Item Type: Thesis (Other)
Uncontrolled Keywords: Disarankan UKM Ridho Jaya harus melakukan perhitungan Break Even Point rupiah untuk semua produk dan Break Even Point perhitungan rupiah dan satuan untuk setiap produk untuk mengetahui berapa banyak produk harus dijual untuk mendapatkan keuntungan
Subjects: H Social Sciences > HB Economic Theory
Divisions: Business Administration > Undergraduate Theses
Depositing User: Mrs Trisni Handayani
Date Deposited: 21 Jan 2016 01:49
Last Modified: 21 Jan 2016 01:49
URI: http://eprints.polsri.ac.id/id/eprint/785

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