PERHITUNGAN BREAK EVEN POINT (BEP) PADA INDUSTRI RUMAH TANGGA CINCAU BUKIT ERNANI DI BUKIT BESAR – PALEMBANG

Abstract

The title of this report is Calculating Of Break Even Point (BEP) In Cincau Bukit Ernani Home Industry At Bukit Besar. The purpose of this report is to know Break Even Point on rupiah and unit for product Cincau Hitam based to ascertain profit level and profit plan. Colllecting the data in this report through observation, interview, literature and using formula of Break Even Point (BEP). From based on the calculation have got the total of fixed cost is Rp 189.797.500,00 and total variable cost is Rp 1.794,56/Kg or Rp 7.178,23/tray. Break Even Point (BEP) of Cincau Hitam in Rupiah Rp 363.980.247,39 and units are 97.061 Kg and 24.265 Baki. Cincau Bukit Ernani got profit Rp 500.081.732,00 for production in 2015 with sale Rp 3.750,00/Kg or Rp 15.000,00/tray. In 2016, Cincau Bukit Ernani want to plan a profit Rp 700.000.000,00. To achive the profit plan Cincau Bukit Ernani must produce cincau hitam in rupiah Rp 1.706.390.833 or 455.037 Kg or 113.759 baki. The advice that writer gave for Cincau Bukit Ernani to acheive the profit plan is adding of equipment in the production process are like adding tray and oil cans so the production process will run quickly and achive the profit plan