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Analisis Perhitungan BEP sebagai Alat Perencanaan Laba pada Pengecoran Logam Baling-Baling Kapal Wicaksono

Authors: Ikhsan, Abdul; Jauhari, Hadi; Paisal, Paisal;

Analisis Perhitungan BEP sebagai Alat Perencanaan Laba pada Pengecoran Logam Baling-Baling Kapal Wicaksono

Abstract

This The purpose of this research is to determine the number of Break Even Points required to achieve the minimal limit of sales volume in units and rupiah in the Wicaksono Ship Propeller Brass Metal Casting throughout the previous two years, namely 2021 and 2022. Methods of data collecting included qualitative and quantitative descriptive data kinds, such as interviews, documentation, and literature reviews. The difficulty is that the firm has not categorized fixed and variable expenses, thus the owner cannot utilize the Break Even Point calculation for profit planning, and revenues have been falling for the previous two years. Break Even Point analysis is utilized. Based on the findings of this study, the company's propeller shaft product's Break Even Point is expected to rise between 2021 and 2022. This means that 22% of last year's profit/revenue has to be accounted for in this year's budget.

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Keywords

Break Even Point, Margin of Safety, Profit Planning

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green