ANALISIS BREAK EVEN POINT (BEP) PADA PABRIK TEMPE PAK RYAN PALEMBANG

RATNA SARI, RATI (2014) ANALISIS BREAK EVEN POINT (BEP) PADA PABRIK TEMPE PAK RYAN PALEMBANG. Other thesis, Politeknik Negeri Sriwijaya.

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Abstract

This final report entitled Break Even Point (BEP) Analys at Tempe Ryan Factory Palembang and the located of the factory at Jl. Tanjung Sari 1 Lr. KOPTI No. 50 Rt 30 Rw 06 Perumnas Palembang. The purpose of the study is to know the clasification of total cost in production the factory on 3 (three) month, they are Oktober 2013, November 2013 and Desember 2013 and how much to product able to produce and sold. The data collected from the interview, observation, and library research by using calculating Break Even Point rupiah, unit and graph. The calculating Break Even Point in rupiah total product during 23.136.000,00 Plastic Tempe, and 26.064.000,00 leaf Tempe in Agust, 27.685.380,00 Plastic and 31.219.638,00 leaf Tempe in November and 27.024.000,00 Plastic tempe and 27.024.000,00 leaf Tempe in Desember 2013. Now Tempe Ryan Factory Palembang was get a profit because production tempe in a month more than Break Even Point, so if Ryan Factory want to attend a financial loss factory should be production more than Break Even Point value every month. The author suggest Tempe Ryan factory should made a classify the produced cost from fixed cost and variable cost. The benefit from classified cost is to help factory calculate Break Even Point and make a restriction for the safe level in sale planned. Keyword: Break Even Point (BEP), Fixed Cost, Variable Cost, Rupiah, Unit.

Item Type: Thesis (Other)
Uncontrolled Keywords: Break Even Point (BEP), Fixed Cost, Variable Cost, Rupiah, Unit.
Subjects: H Social Sciences > HB Economic Theory
Divisions: Business Administration > Undergraduate Theses
Depositing User: Mr Bambang Anthony
Date Deposited: 21 Jan 2016 03:19
Last Modified: 21 Jan 2016 03:19
URI: http://eprints.polsri.ac.id/id/eprint/633

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