ANALISIS BREAK EVEN POINT SEBAGAI DASAR PERENCANAAN LABA PRODUK BOLU PISANG BLONDE PETAK PADA TOKO ROTI NEKO-NEKO BAKERY & CAKE CABANG PEMATANG SIANTAR
AbstractThe objectives of this research are to determine out the picture of total sales, fixed costs, variable costs, selling prices, and break even points as a basis for profit planning for banana blonde sponge products plots and to find out the break even point analysis as a basis for profit planning for banana blonde plot sponge products. The research design used in this research is field research and literature research. The analytical techniques used in this study are quantitative descriptive analysis and inductive analysis. The types of data used are qualitative data and quantitative data. The data sources used in this study are primary data and secondary data. Data collection techniques are carried out by documentation and interview methods. The results of the research can be concluded as follows Break even point of banana blonde sponge product plots from 2017 to 2021 in units and the rupiah has increased. The level of margin of safety for banana blonde plot products from 2017 to 2021 has increased. Keywords: Break Even Point Analysis, Profit Planning
Copyright (c) 2023 Liper Siregar, Nelly Ervina , Eka Purnama Sari, Debi Eka Putri Debi Eka, Vivi Nilam Cahyariani
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright of the article shall be transferred to Jurnal Ekonomi Perjuangan (JUMPER)
This is an open-access journal in accordance with the Creative Commons Attribution-ShareAlike 4.0 International (CC BY-SA 4.0) license.
This permits users to:
Share - copy and redistribute the material in any medium or format
Adapt - remix, transform, and build upon the material for any purpose, even commercially
Under the following terms:
Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
ShareAlike - If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.
No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.