ANALISIS BREAK EVEN POINT (BEP) PADA CV. ONONIHA OIL HILIAMAETANIHA

Noventinus Zagoto (Universitas Nias Raya)

Jurnal Ilmiah Mahasiswa Nias Selatan
Vol 9 No 2 (2026): Jurnal Ilmiah Mahasiswa Nias Selatan

This study aims to analyze and calculate the break-even point for VCO oil, determine the minimum operating cost (MOS) of the product, and calculate operating profit during the production period. This is qualitative study using a descriptive approach. To conduct the BEP analysis for CV. Ononiha Oil, which produces VCO oil, semi-variable costs were first classified to facilitate the analysis. The result of the study show that the average break-even point (BEP) obtained over five production periods was 132.4 liters. The company’s average margin of safety during the analysis period was 90.68%. the company’s average profit during the analysis period was Rp. 96,392,401.8.