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All Journal ACCRUALS (Accounting Research Journal of Sutaatmadja)
Chiessa Baihaqy
Universitas Widyatama
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Timbel Raos Catering Business Development Using Break-Even Analysis Chiessa Baihaqy; Nababan Nicholas; Agatha Rinta Suhardi
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 02 (2025): Accruals Edisi September 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i02.1417

Abstract

Tight culinary business competition and fluctuations in food prices as the main ingredients of the catering business affect the determination of food selling prices. The ability to manage operational costs effectively and set competitive selling prices are determining factors for long-term business success. The main problem in small culinary industry businesses is the difficulty in calculating the break-even point needed to determine the number of units or income needed so that the catering party does not experience a loss. This research is related to the home catering business which is a small business that has the potential to develop into a medium and large business. The research method used is descriptive analysis and calculations using the break-even point formula. Timbel Raos Catering will gain profit by selling at least one package of chicken rice and fried food. The use of break-even analysis helps home business development in finding the minimum amount of product sales so that capital returns can run smoothly and capital can continue to circulate.
Co-Authors Agatha Rinta Suhardi Nababan Nicholas