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All Journal Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal
Hanifa Khoirunnisaa Heryanto
Politeknik Negeri Bandung
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Mechanical Engineering Other

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Analisis Perbandingan Metode Full Costing dan Variable Costing dalam Perhitungan Harga Pokok Produksi Hanifa Khoirunnisaa Heryanto; Arwan Gunawan
Prosiding Industrial Research Workshop and National Seminar Vol 12 (2021): Prosiding 12th Industrial Research Workshop and National Seminar (IRWNS)
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.983 KB)

Abstract

Analisis Perbandingan Metode Full Costing dan Variable Costing dalam Perhitungan Harga Pokok Produksi
Analisis Perhitungan Titik Impas Produk Susu Murni, Yoghurt, dan Keju Mozzarella Hanifa Khoirunnisaa Heryanto; Arwan Gunawan
Indonesian Accounting Literacy Journal Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (613.288 KB) | DOI: 10.35313/ialj.v2i1.3255

Abstract

Micro, Small and Medium Enterprises (MSMEs) as economy pillars in Indonesia must have a business planning. Calculation of the break-even point can be used to determine the minimum sales of products, prepare sales and profit budget, and monitor business performance. This study aims to help SMEs Sapi Mandiri Cipageran in calculating the break-even point. This type of research is qualitative with descriptive analysis. Data obtained from observation, direct interviews and documentation. The results showed that break-even point in pure milk products is 17,7 liters per day or 530 liters per month for one cow. In rupiah, sales reach the break-even point in the amount of Rp33.909.238. Then for yogurt products, the break-even point value is 20 bottles of yogurt or equal to Rp159.186. Meanwhile, the break-even value of mozzarella cheese products is 10 units or equal to Rp1.016.667.
Co-Authors Arwan Gunawan