ANALISIS TINGKAT KELAYAKAN USAHA TAHU TEMBAK DENGAN MENGGUNAKAN METODE BREAK EVEN POINT DI SAMARINDA

Abstract

The purpose of this study is to determine the break even point and the feasibility of tofu business using the breakeven approach in Samarinda in 2021.

The theoretical basis used is management accounting and cost accounting. This study uses a quantitative method where data analysis is carried out. This assessment uses cost separation, break even point calculations and margin of safety. By using a predetermined formula. The data needed in 2021 will be obtained from the tofu business.

Based on the results of the analysis: The hypothesis is accepted if the tofu business revenue in Samarinda in 2021 is greater than the break-even point, it is rejected if the tofu business revenue in Samarinda in 2021 is less than the break- even point. From the data obtained a total fixed cost of Rp. 103,082,670 and a total variable cost of Rp. 176,775,497. The research results show a break-even point of Rp. 163,590,240. The margin of safety for 2021 is 65%, the level of tofu sales

achieved, which is Rp. 477,936,000, - has exceeded the break- even point.