ANALISIS BREAK EVEN POINT (BEP) PRODUK TEMPE PADA PABRIK TEMPE BALAP DI SAMARINDA

Abstract

Profit is influenced by three factors, namely product selling price, costs, and sales volume. Costs determine the selling price to influence sales volume, while sales directly influence production volume and production volume influences costs. It is very important for every business owner to carry out planning activities to find out the appropriate production capacity and anticipate losses. This planning requires tools in the form of cost-volume-profit analysis. One of the cost-volume-profit analysis techniques is analysis break even point (BEP). The racing tempe factory targets a profit of 30% from each product offered, however, the development or sales level of this racing tempe factory is experiencing problems due to the minimal availability of soybean raw materials on the market and prices which always increase every month, so the racing tempe factory is hampered in production process. This research aims to find out and analyze: 1) Break even point tempe production at the Racing Tempe Factory in Samarinda. 2) Optimization sale tempe products at the Balap Tempe factory in Samarinda.

The theoretical basis used is management accounting in particular break even point. This research was conducted only at the Balap Tempe Factory in Samarinda. Data collection techniques use field research and library research. The analytical tool in this research uses analysis break even point and profit planning.

The results of the research show that 1) Sales of tempe products at the Tempe Balap factory in Samarinda have reached the break-even point because the factory has succeeded in increasing sales every month for small, medium, large and jumbo tempe products and the factory has set selling prices that are in line with production and market costs. so that it reaches the break-even point. 2) Sale tempe products at the Balap Tempe Factory in Samarinda is optimal because the factory succeeded in improving its operational performance, such as the product diversification policy, where product development can target various market segments, resulting in high sales.