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

Abstract

The Aneka Rasa Krupuk effort of Sari buah group is a farmer group business
located in the Lembah Sari area of Rumbai Peisisir District, which all members
consist of housewives who make home-based business such as snack making. Sari
buah Farmer Group is chaired by Mrs. Sutarti who makes processed sweet potato
crackers and banana crackers, the processed can only be marketed or based on
one's order. In the way of farmers group effort conventionally and manually, starting
from production process until its sale. Every day the farmer group always produce in
large quantity but, in the planning of sale not yet arranged well and not yet have
good profit plan, this is found at the time of preliminary survey, hence the required
analysis of Break Even Point. Break even point analysis is a matter of concern in
company management as it is part of cost analysis. Sales volume, profit. The
purpose of research to know the break even point as profit planning, while the type
and source of data using secondary data, secondary data can be obtained from the
record of costs, sales, through documents owned by farmer group sari buah. Metode
research with the method of calculating break even point in mathematically using
both units in Rupiah and in Units. Based on data analysis conducted at farmer group
Sari buah of Lembah sari sub district of Rumbai Pesisir, hence the conclusion that
determining break Eve Point (BEP) for every company, including small industry is
one of the planning that need to be done by business owner. to achieve a break
even point of sale in rupiah production of krupuk group of sari buah farmers must be
able to sell the same product with Rp. 19,647,000 in each month or more of the sale.
And to reach a unit that can be sold to cracker yam group sari buah farms do not
suffer losses, it must be able to sell 767 kg in each month.