ANALISIS BREAK EVEN POINT (BEP) SEBAGAI ALAT PERENCANAAN LABA PADA COFFEE TOFFEE SAMARINDA

Abstract

The large number coffee shop in Samarinda requires business actors to be careful in planning and managing finances effectively as the key to success. One important tool that can be used in financial planning is analysis break even point (BEP). This research aims to find out and analyze break-even point for sales of café Latte products at Coffee Toffee and expected profit from sales of café Latte products at Coffee Toffee.

The theoretical basis used is operational management, especially regarding break even point. This research was conducted only on Café Latte production at Coffee Toffee Samarinda. Data collection techniques use field research and library research. The analytical tool in this research uses analysis break even point.

The research results show that 1) Sales of café latte products at Coffee Toffee Samarinda have reached the break-even point because Coffee Toffee has succeeded in increasing sales every month for café latte products and set selling prices that are in line with production and market costs so that it reaches the break-even point. 2) Sales of café Latte products at Coffee Toffe Samarinda have not reached the expected profit level of 35% due to market coffee shop It is full of competitors, where many coffee shops offer similar products, so this affects the profit planning set by Coffee Toffee.