Ega Aqil Al Hafizh
Sekolah Tinggi Agama Islam Negeri Bengkalis

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Analisis Perhitungan BEP (Break-Even Point) dan Margin Of Safety Dalam Penentuan Harga Jual Risda Risda; Dwi Natsya; Ega Aqil Al Hafizh; Joni Hendra K
HEMAT: Journal of Humanities Education Management Accounting and Transportation Vol 1, No 2 (2024): Agustus 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/hemat.v1i2.2818

Abstract

This paper aims to provide information to the public regarding the meaning, use, purpose, limitations, and methods of calculating Break Even Point Analysis (BEP). Management needs information that can be used as a basis for planning company profits. By knowing the breakeven point, management can determine the amount of production or sales that must be made, according to the profit target to be achieved)., the data collection technique used is an online study, namely by taking references from the Internet. The type of data used is secondary data in the form of books related to the discussion, of course, books/materials on the internet. Data analysis used descriptive method, which was to describe the research results and then draw conclusions. Break Even Point (BEP) calculation can be done by equation method, contribution margin method, and graphical method. The three methods when used produce the same number. Break Even Point (BEP) analysis, in practice, besides containing benefits but also contains weaknesses.