Analisis Break Even Point Sebagai Alat Perencanaan Penjualan Pada Perusahaan Rokok Sidomulyo Sidoarjo

Toto Heru Dwihandoko (Universitas Islam Majapahit)
Rini Armin (Universitas Islam Majapahit)
M. Adik Rudiyanto (Universitas Islam Majapahit)
Muhamad Rifa’i (Universitas Tribhuwana Tungga Dewi Malang)

Bisman (Bisnis dan Manajemen): The Journal of Business and Management
Vol. 5 No. 2 (2022): Juli 2022

Budgeting or budgeting is a process of planning and controlling the company's operations which are expressed in units of activity and units of money which aim to project the company's operations in the projected financial statements. Production activities are one of the functions in company activities that require management planning and control, because the process involves various resources that must be used efficiently, so that control over these activities determines the success or failure of a company in achieving its objectives.