Analisis Titik Impas (Break Event Point) Produk Amplang Pada Usaha Noorahimana Di Samarinda

Abstract

This study aims to analyze and calculate the break event point that must be produced by Amplang Noorahimana Business in Samarinda so that the company does not suffer losses in 2019.

One form of analysis of the cost, volume and profit relationship is break-even analysis. Break even is a term used to describe the condition of the business, when the company does not earn a profit, but does not suffer a loss. Break event point can be defined as a situation where in company operations, the company does not earn a profit and does not suffer a loss, or income is equal to total costs.

The analytical tool used is to use the break event point formula, both the break event point in rupiah and the break event point in units.

The results of the analysis show that the sales of amplang products carried out by the Noorahimana Amplang Business, both small size amplang, responsibility size amplang, and jumbo size amplang in 2019 are above the break even point in Rupiah and in production units. Sales of small amplang, responsibility size amplang, and jumbo size amplang in 2019 are above the break even point both in Rupiah and in production units showing that the company is able to cover all costs incurred, both variable costs and fixed costs, for break even and earn a return on sales made