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All Journal Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan
Natasya Salsabila Rachma
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Break Even Point pada PT Nippon Indosari Corpindo TBK Shofa Muzdalifah; Natasya Salsabila Rachma; Muhammad Rizky; Siti Aisah; Safira Zahra Ghea
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 4 No. 3 (2026): JUNI : Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v4i3.2572

Abstract

This study examines the break-even point (BEP) of PT Nippon Indosari Corpindo Tbk as a tool for financial planning and profit management. Using a cost-volume-profit (CVP) framework, the research explores how fixed costs, variable costs, selling price, and sales volume interact to determine the company's minimum sales threshold. A quantitative descriptive method was applied, drawing on secondary data from the company's audited consolidated financial statements for the year ending December 31, 2024, sourced from the Indonesia Stock Exchange (IDX) and the company's investor relations website. Findings show that the company achieved a Contribution Margin Ratio of 77.87%, a break-even sales value of Rp1.74 trillion equivalent to 44.35% of actual sales and a Margin of Safety of 55.65%. These numbers reflect a company that is not merely profitable on paper, but genuinely resilient against demand fluctuations. What makes this study distinct is its use of actual audited financial data from a major listed food manufacturer, moving beyond the simulated or UMKM-scale data that dominate prior BEP literature. The results offer practical guidance for managers navigating cost control and profit planning in capital-intensive industries.  
Co-Authors Muhammad Rizky Safira Zahra Ghea Shofa Muzdalifah SITI AISAH