ANALISIS BREAK EVEN POINT SEBAGAI ALAT BANTU PERENCANAAN LABA PADA USAHA BRAN MANG DENDI

Abstract

This study aims to see Break Even Point Analysis as a Profit Planning Tool in Mang Dendi's Brand Business. This type of research is a quantitative descriptive study. Based on the results of the analysis The results of the analysis show that sales of tempeh chips, spinach chips and cimping chips always get a profit every year, although the size sometimes changes. Changes in sales revenue of tempe chips, spinach chips and cimping chips often occur due to economic factors such as frequent increases in raw materials that are uncertain. Profit calculation using break even points, that spinach chips have the highest profit when compared to tempeh chips and cimping chips. However, by calculating the margin of safety Spinach chips are chips that have a margin of safety which means that the sales of these products are more prone toloss.