Analisis Break-Even Point Pada PT Iskandar Indah Printing Textile

Oleh :
Muhammad Rivan Julio - F3308009 - Fak. Ekonomi dan Bisnis

Generally a company aims to gain profit optimally. similary, PT Iskandar Indah Printing Textile wants to gain the optimum profit. Therefor, the company should develop the profit planin order that the company’s capability can be exerted in coordinated manner. With the profit plan, the company can find out the desire profit is gained. In developing the profit plan optimally, the company should first find out the company’s break-even point. Break-even point is the total sale revenue equaling to the total cost (variable and fixed). In this case, the company will not be lost or will get profit. The objective of research is to find out the application of break-even point analysis on the tetron and rayon cloths in PT Iskandar Indah Printing Textile Surakarta. In determining a company’s break-even point we should first evaluated the sale volume and cost to be expended. After that, the cost expended should be categorized by behavior. For those included in semi-variabel cost the fixed and variabel cost element should be searched for. After classifying the cost expended into fixed and variable cost, the calculation of break-even point was done then to the sale. Form the calculation it can be found that the break even for the tetron cloth can be abchieved when the company produces 3,421,342 meter or with IDR22,840.880,955.00 sale, meanwhile the break-even of rayon cloth can be achieved when the company produces 2,280,895 meter or with IDR15,227,253,970.00 sale. From the result of calculation it can be concluded that the condition of PT Iskandar Indah Printing Textile in 2010 is sufficiently good, because it has exceeded the company’s break-even point. It can be seen from the sale volume exceeding the break-even point quantity. Keyword: break even point