Hana, Siti and Nugroho, Gatot Wahyu (2023) Break Even Point Analysis for Profit Planning at Mochi Kaswari Bakat Jaya Siti Hana, Gatot Wahyu Nugroho Prodi Akuntansi, Universitas Muhammadiyah Sukabum. UNIVERSITAS 45 SURABAYA, 5 (1). pp. 570-584. ISSN 2747-2647

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Abstract

Abstract. The business world in Indonesia is very competitive. It is no surprise that so many businesses are thriving, progressing, and succeeding. However, some have fallen so far behind that they have to declare bankruptcy. Therefore, companies need to plan their profits as well as possible in order to avoid bankruptcy. One thing that management can do to face the challenges of corporate competition is to be able to organize its operations effectively. The qualitative method is a method with a research process based on understanding a phenomenon with the approach that the data produces descriptive analysis in the form of oral sentences from the object of research. This research uses a qualitative analysis approach and is descriptive, with data collection methods using observation, interviews, documentation, and quantitative analysis techniques. From the results of the Break Even Point calculations that have been carried out, it will reach the break-even point in sales if in 2021 it must be able to sell production equal to Rp. 183,259,260 or more than that nominal, in 2022 it must be able to sell production equal to Rp. 185,775,000 or more than that nominal, the year must be able to sell production equal to Rp. 283,779,999 From the description above it can be concluded that: 1. The company has not separated fixed costs and variable costs in detail so that there are still frequent difficulties in monitoring costs. 2. The company has not calculated and planned profits using BEP. 3. The company still uses a manual system so it is difficult to plan profits.

Item Type:	Article
Uncontrolled Keywords:	Dr. Ir. Achmad Daengs GS, SE.,MM.,CPPM.,CPE
Subjects:	H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	Heriska Heriska
Date Deposited:	16 May 2024 00:59
Last Modified:	16 May 2024 00:59
URI:	http://eprints.ummi.ac.id/id/eprint/3517

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