ANALISIS BREAK EVEN POINT SEBAGAI PERENCANAAN LABA USAHA KELOMPOK TANI SARI BUAH KELURAHAN LEMBAH SARI KECAMATAN RUMBAI PESISIR

Abstract

The purpose of the research is to find out the break even point as profit planning, as
for the type and source of data using secondary data, secondary data can be
obtained from records about costs, sales, through documents owned by fruit juice
farmer groups. Mathematically using both units in Rupiah and in Units. Based on
data analysis carried out on fruit juice farmer groups in Lembah sari village, Rumbai
Pesisir sub-district, the conclusion is that determining break even point (BEP) for
each company, including small industries is one of the plans that need to be done by
business owners. to reach the break-even point of sale in rupiah, the production of
sweet potato crackers in the fruit juice farmer group must be able to sell the product
of the product equal to Rp. 19,647,000 in each month or more than the sale. And to
reach the unit that can be sold so that the sweet potato cracker in the fruit juice
group does not suffer losses, it must be able to sell 767 kg per month.