Analisis Biaya dengan Menggunakan Metode Break Even Point dalam Mencari Volume-Laba pada PT X

Abstract

For companies whose activities sell goods, income is strongly influenced by the volume of sales. Thepurpose of an enterprisein general is looking for profit, the size of the profit that will beachieved will bethe measure of success in the processing of management company, it required the presence ofa planning. Corporate planning can be done in various ways, including the program budget containingthe estimated income to be earned and the costs that will occur to those who earn income eventually beachieved.The program budget itself will be more beneficial to the management if accompanied by planningtechniques onother analysis, for example by using break-even analysis,because to know the size of thebreakeven necessary to make analysis of the relationship between cost, volume, selling price and profit. Break-even can be interpreted a state where the company does not earn a profit and doesnot suffer loss. Break evenanalysis is able to provide information to business leaders on various levels of sales, as well as itsrelationship with the possibility of obtaining a profit according to the level of sales is concerned. With the break-even analysis of the leadership can know how much income the production volume can cover the total cost. Socompanies can avoid losses. From the results of data collection and processing can be in the know break evenpoint, the selling price per unit, cost perunit in each year, as well is profit projections for future years usingthe method of smoothing (average). Variable costs and sales volume annually.