NUGRAHA PUTRA, IKO (2015) ANALISIS PENETAPAN BREAK EVEN POINT (BEP) UNTUK PERENCANAAN LABA USAHA TEPUNG ROTI PADA ANNI BAKERY KARAWANG. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Tujuan dari penelitian ini adalah untuk menganalisis penetapan Break Even Pointuntuk menghitung laba usaha pada Anni Bakery untuk mengetahui pada tingkat berapa Anni Bakery mencapai titikBreak Even Point dan Mengetahui Besarnya margin Of Safety yang harus di tetapkan dan berapa laba yang di dapat oleh Anni Bakery. Strategi penelitian yang digunakan adalah strategi deskriptif melalui pendekatan khusus dan mendapatkan keterangan serta informasinya mengenai sejauh mana peranan analisis penetapan Break Even Point untuk menghitung laba usaha. Menggunakan metode kuantitatif yaitu menyajikan rangkuman data yang dikumpulkan kemudian disajikan dalam bentuk instrumen analisis tabel. Berdasarkan hasil penelitian, tingkat penjualan Anny Bakery telah mencapai Break Even Point dengan total minimal penjualan per bulan dari masing–masing produk sebagai berikut : Orange sebesar Rp223.086.000 maka harus menjual 18.591 Kg produk, Yellow sebesar Rp139.428.750 maka harus menjual 11.154 Kg produk , dan mix sebesar Rp100.388.700 maka harus menjual 7.436 Kg produk. Kata Kunci : Break Even Point (Titik Impas), Margin Of Safety, Contribution Margin Rasio // ABSTRAK The purpose of this research is analyzing Break Event Point (BEP) determination to calculate the Anni Bakery’s revenue so the researcher is able to understand which level Anni Bakery reach its BEP, the Margin Of Safety percentage, and the amount of Anni Bakery’s Revenue. The researcher uses descriptive strategy by doing special approach and collect the information how Break Event Point Analyzing has influences to calculate Anni Bakery’s income. Besides that, The researcher uses Quantitative methode that provides collected data summary and being used in analysis table instrrument. Based on the result of this research, Anni Bakkery’s sales level has reached BEP by minimum total sales per month from each product, as follows: Orange amount Rp223.086.000 so the product must be sold about 18.595 Kg product, Yellow amount Rp139.428.750 so the product must sold about 11.154 Kg, and Mix amount Rp100.388.700 so the product must be sold 7.436 Kg. Kata Kunci : Break Even Point (Titik Impas), Margin Of Safety, Contribution Margin Rasio
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mr Miptahudin Almurtado | ||||||||
| Date Deposited: | 08 Aug 2022 02:42 | ||||||||
| Last Modified: | 08 Aug 2022 02:42 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7848 |
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