ANALISIS PERENCANAAN LABA MELALUI METODE BREAK EVEN POINT PADA USAHA DOYAN ROTI BAKAR SAMARINDA

Abstract

This research aims to analyze and find out the profit planning of the Doyan Roti Bakar Samarinda to reach the break even point during August to October 2022.

The analytical tool used is break event point analysis, both break event points in rupiah and break even points in units, contribution margin calculations, and profit planning analysis.

The results of the analysis show that baked toast sales by Doyan Roti Bakar Samarinda during August to October 2022, both overall and for each variant of baked toast product, were above the break even point in units of 687 units and in rupiah of IDR 10.310.052,- the profit expected by the company is 25% of the selling price or IDR 9.652.500,- so that if the company wants to make a profit as expected, the company must make sales at the level of IDR 32.425.114,-. Baked toast sales carried out from August to October 2022 were above the break even point both in Rupiah and in production units, indicating that the Doyan Roti Bakar Samarinda was able to cover all costs to reach break even and earn a profit on the sales made.