Calculation Analysis Break Even Point on Profit Planning Case Study At Ladang Online 2022

Abstract

Ladang Online is a business in the home industry that produces various types of shoes. This study aims to find out how to calculate the Break Even Point as well as further studies to find out what the operating breakeven point is, the amount of contribution margin, Margin of Safety, to further studies related to cost sensitivity analysis. This research is necessary considering the very dynamic conditions of the business world which require business actors to know how the business conditions they are running, whether they are in a profitable condition or are in a loss condition. The data analysis method used in this research is descriptive analysis method with a quantitative quantitative approach. The data analyzed and used in this study are in the form of interview results and documentation which will be processed first.The results of the research in the Break Even Point analysis at the Toko Sepatu Ladang Online have been able to optimize their performance so that they have been able to obtain sales above the Break Even Point, which means that the Ladang Online Shoe Store has been able to achieve maximum profits every year with predetermined profit target.