ANALISIS BREAK EVEN POINT UNTUK PERENCANAAN LABA PADA PENGUSAHA KECIL KONVEKSI DI KECAMATAN PALMERAH JAK-BAR

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ANALISIS BREAK EVEN POINT UNTUK PERENCANAAN LABA PADA
PENGUSAHA KECIL KONVEKSI DI KECAMATAN PALMERAH JAK-BAR

Susi D
Fakultas Ekonomi, Universitas Trisaki

ABSTRAK

The Break-even point is
a point where a company does not get neither profit nor loss A
Break-even point analysis can be used for production cost efficiency and determining a profitable
production,
as well as controlling sale units for profit planning. So far, the small convection
industrialists in Palmerah sub district, West Jakarta, didn't understand the use of the break even
point analysis in their operation, but in their operation of assets utilizing equipments that
methodology can be operated more than one year, and
as result operating cost of convection
industrialists contain more fixed cost components

The purpose of this community service program is helping small convection industrial- ists
in Palmerah sub district, West Jakarta distinguishing among fixed cost, variable cost, and mixed
cost Based on cost classification, industrialists with various altematives could render expending
operating cost and calculate the break-even point in their operation effi- ciently to avoid losses

After this training program, small convection industrialists in Palmerah sub district, West
Jakarta obtained more input and understood the conditions of their own business
Keywords: cost behavior, break-even point, profit planning.