Analisis break even point terhadap penjualan rokok pada pt djitoe Indonesia tobako

Oleh :
Nurlina Sari Nafisah - F3306143 -

PT. Djitoe Indonesia Tobacco is one of cigarette companies located in Jl. LU Adisucipto No. 51 Surakarta. This company produces several types of cigarette such as, slim and golden executive. The object of this research is selling type of product slim and golden executive in order to reach break even point, profit estimation and knowing the volume margin of safety. The writer use analysis of break even pint that has substance of cost, volume and profit. It is very useful for the management to make a decision about cost, volume and profit. It also avoids risk of selling the company’s product. The analysis accounting of break even point in PT Djitoe Indonesia Tobacco by using a quality technique approach of break even point reached by the company when the total selling was Rp. 3.350.738.342,62 or 6532 unit. The analysis of break even point can be used as profit estimation. From the accounting of profit estimation 20%, so the company have to research selling Rp.10.092.325.616,96 or 19.675 unit. The writer also make an accounting of margin of safety and achieve the limit of safety 95% that shows the low risk of business in the company. The writer gives suggestion for the company to apply the analysis of break even point suitable with the theory. It is very useful for the management of the company to estimate cost, volume and profit.