Jurnal Sains dan Teknologi ISTP
Vol. 20 No. 02 (2024): JANUARI

PERHITUNGAN BREAK EVEN POINT PADA PERUSAHAAN MANUFAKTUR KAYU

Mutiara, Piala (Unknown)



Article Info

Publish Date
26 Jan 2024

Abstract

Nowadays, many companies calculate the costs that occur in a production process. But it is very rare for companies to calculate when a company will return on capital and when a company will experience a loss or profit. The purpose of calculating the Break Even Point (BEP) is to find out how many units are needed to return on capital or how much turnover must be achieved so that the company returns on capital. Data processing is carried out using the Break Even Point calculation method by collecting data in the form of fixed cost data and variable cost data for a production process. From the results of data processing, it is obtained that BEP = 994 units with a price of IDR 278,174,937. The company makes a profit if sales are above the BEP and conversely makes a loss if it is below the BEP.

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Journal Info

Abbrev

jsti

Publisher

Subject

Computer Science & IT

Description

Jurnal Sains dan Teknologi ISTP (Institut Sains dan Teknologi TD.Pardede) ini merupakan salah satu media publikasi penelitian yang menambah deretan jurnal dengan disiplin ilmu sains dan teknologi, dengan No ISSN 2356-0878 dan diharapkan mampu menjadi media pemicu untuk menambah keinginan kaum ...