Analisis break even point terhadap penjualan sebagai alat perencanaan laba pada PT. Putri Salju Karanganyar

Oleh :
Andy Cahyo Nugroho - F.3304146 - Fak. Ekonomi dan Bisnis

ABSTRAK Success a visible company from ability of management in seeing opportunitys in front. Size that is often applied to assess success is not of company management is income obtained by company. Based on the thing, hence profit planning in a company need to be done. One of equipment of profit planning which can assist company is by using analysis break even, is giving information about level of sale of minimum which must be reached company in order not to experience loss or stays at break even point. Based on above thing, hence this research aim to know applying of analysis break even point to sale of ice block and ice tube at PT. Putri Salju Karanganyar for the year 2006 later knowable income potency at penjulan of product ice tube and ice block at every price type. In analysing this applied method marjin contribution to know income potency which can be yielded by every product and break even is calculated based on sales mix and product mix. Costs at PT. Putri Salju Karanganyar still there is cost having the character of semivariabel, this thing need to be done correct segregate into constant cost and variable cost to analyse break countable even carefully. At this segregate applies method least square to get counting result that is relative is precise. From result of analysis, hence knowable of minimum sale of which must be reached company in order not to experience loss equal to 2.847.251.367,00 or company must be able to sell ice block product 363.498 blocks and ice tube 6.764 sack. At profit planning 15% from sale, hence it is gotten that company must be able to do sale equal to Rp. 3.745.234.936,00. Based on result of data analysis and finding gotten in this research, hence company menggolngkan sale ought to of ice block product according to type the price and does counting of break even based on product mix and sales mix that knowable of product which potency can yield income. Company is expected able to do does segregate of expense of semivariabel into constant cost and variable cost correctly in expection of making profit planning doesn't experience mistake. Keyword : break even point