Detail Cantuman Kembali
Analisis break even point sebagai dasar perencanaan volume penjualan pada UD. Lancar di Mojokerto
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ABSTRACT
Break even analysis is an analysis technique to study the relationship between fixed costs, variable costs, selling prices and sales volumes. BEP analysis is able
to provide information - information to management on how the minimum number of sales and sales levels as well as to do with the possibility of profit
according to the level of sales is concerned. The purpose of this study is to investigate the use of analytical tools in planning the break-even point in sales volume for the company.
Current UD is an industry engaged in the manufacture of leather shoes from basic materials.
UD Management. Smoothly until now has not been implemented Analysis Break Even Point (BEP). Through the BEP analysis, management UD. Smoothly to
know the volume of sales that must be achieved in order to achieve such laba.Dengan UD. Need to apply smoothly Break Event Point analysis to member
information to management.
The data used in the form of sales reports, production and income UD.Lancar Mojokerto in 2012. The first step in data analysis is to classify costs - costs into
variable costs and fixed costs, then calculate BEP in 2012, and projected sales volume for the year 2013.
Based on the analysis of sales data in January - December of 2012 it can be seen what level of Break Even Point and the target profit and sales volume in 2012 to dicapai.Untuk Break Event Point levels that must be achieved is by Rp.658.696.650 with units sold 6,548. While the sales realization in 2012 is above
the BEP for Rp.2.291.850.000 with 20,835 sales management unit.Dari calculation UD. Smoothly determining net profit target for the year 2013
increased by 10% amounting to Rp.663.353.075 with sales of Rp.2.128.940.000, - or 19 354 units.
To get the maximum profit, the management company should do Mojokerto Current UD sales in the sales volume planning calculation using analytical Break
Event Point.
(Keyword: Break Event Point, profit planning and Sales Volume Planning.)
Lorencia Monicha Liliane (11109043) - Personal Name
2013
Sk.Eko Lil 105 2013
Sk.Eko Lil 105 2013
Text
Indonesia
Universitas Widya Kartika
2013
Surabaya
xi, 86 hal. ; 29 cm
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