ACCRUALS (Accounting Research Journal of Sutaatmadja)
Vol. 9 No. 02 (2025): Accruals Edisi September 2025

Timbel Raos Catering Business Development Using Break-Even Analysis

Chiessa Baihaqy (Universitas Widyatama)
Nababan Nicholas (Universitas Widyatama)
Agatha Rinta Suhardi (Universitas Widyatama)



Article Info

Publish Date
30 Sep 2025

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.

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Journal Info

Abbrev

accruals

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

ACCRUALS (Accounting Research Journal of Sutaatmadja); Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Terbit dua kali dalam setahun (Maret dan September). Terbit perdana pada Maret 2017, dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ...