Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Vol 2 No 3 (2024): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)

Analisis Break Even Point sebagai Perencanaan Laba Jangka Pendek pada UMKM

AMANDA, FARIKA (Unknown)
Sandrayati (Unknown)
Evada Dewata (Unknown)



Article Info

Publish Date
30 Sep 2024

Abstract

This final report entitled, “Break Even Point Analysis as Short Term Profit Planningfor UMKM ASO," was prepared to complete Diploma III education in the Accounting Department at the Sriwijaya State Polytechnic. The data used to analyze Break Even Point (BEP) includes sales recapitulation, raw material costs, and price data for the first three years of production, namely 2021, 2022, and 2023. Based on the information and data obtained, it is concluded that UMKM ASO have not grouped costs allocated into fixed costs and variable costs. As a result, the company is unable to reach the break-even point and Margin of Safety (MoS) which is needed as a tool in making the right decisions for the company's future development.

Copyrights © 2024






Journal Info

Abbrev

JPMABE

Publisher

Subject

Economics, Econometrics & Finance

Description

urnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE) memiliki fokus tentang pelaksanaan kegiatan pengabdian pada masyarakat khusus pada bidang Akuntansi, Bisnis, dan Ekonomi dan dari semua bidang ilmu. Ruang lingkup tentang kegiatan pengabdian pada masyarakat antara lain meliputi ...