Analisis titik impas dalam penentuan penjualan jasa sewa kamar rawat inap pada rumah sakit Ibu dan anak Sarila husada Sragen tahun 2007

Oleh :
Sekar Wijayaning Tyas - - Fak. Ekonomi dan Bisnis

ABSTRACT The purpose of the research was to evaluate the applying of break event analysis for sale of the rent room services in Sarila Husada Child and Mom Hospital in Sragen and determine the minimum amount for sale of the rent room services so that the hospital can’t sustain a loss. The writer use contribution margin method in this research. The writer used direct allocation method in fixed and variable cost. The writer used high-low method for separate semi-variable cost. The break event Sarila Husada Child and Mom Hospital in Sragen could be reach in sale level Rp 624.205.993,00 from break event analysis calculation in 2007. If the hospital wanted to be profit 10% from sale, break event could be reach in sale level Rp 757.015.779,00. Based on the result of research, the writer gave advice to the hospital management that was if hospital management wanted to get profit more, they must be able to press contribution margin ratio as low as possible. The mean was the available for closing fixed cost become bigger. As long as tariff is still competitive from another hospital could be increased as an alternative. Keyword : ‘Break even analysis’ in Sarila Husada Child and Mom Hospital in Sragen.