Analisis Break Even Point (BEP) Sebagai Alat Perencanaan Laba pada CV Mitra Saudara Porong Sidoarjo

Abstract

Break Even Point analysis is a management tool in planning profits and studying the relationship between fixed costs and variable costs, revenue and sales volume. The use of Break Even Point analysis so that the Company can determine the level of sales so that a business does not experience losses nor does it make a profit or break even. The purpose of this study is to analyze the financial statements of CV Mitra Saudara Porong Sidoarjo in January - May 2024 where the results of the analysis are used as a reference for profit planning in the following month, This type of research is qualitative descriptive research by going directly to the field to observe. Data collection techniques using observation methods, interviews and documentation and literature studies. Interviews were conducted with 3 informants. The data analysis methods used in the study were Break Even Point analysis, Contribution Margin, Margin Of Safety and profit planning. The results of this study indicate that the calculation of the Break Even Point is IDR 56.556.000 when the average product sales are 3.603 PCS with a contribution margin of 0.26% with a safety margin level of 3,7% the amount of the target decrease in sales revenue that does not cause CV Mitra Saudara to experience losses and in June 2024, the estimated profit planning is 5% with the income obtained amounting to IDR 123.978.571.