ANALISIS BREAK EVEN POINT DAN MARGIN OF SAFETY SEBAGAI ALAT BANTU PERENCANAAN LABA PADA USAHA BASO IKAN 18 TOTOK

Abstract

The main purpose of this research is to know the analysis of Break Even Point and Margin Of Safety As a Profit Planning Tool In Baso Ikan 18 Totok Business. The analysis methods used are Break Even Point and Margin Of Safety. The object of this research is Baso Ikan 18 Totok Business. The results of this study showed that Break Even Point in November 2020 was 2.380 units while in December 2020 it was 2.908 units. Margin Of Safety showed a value of 53,867% worth Rp 24.168.988 for November while in December it pointed to a value of 44,758% or Rp 17.905.979. The amount of sales that need to be achieved to get the desired profit is Rp 15,000,000 is 8.848 units with details of one kilogram of 2.502 packs, half a kilogram size of 518 packs, 5.215 skewers of fried meatballs, and 1.062 packs of small package meatballs 125 grams. From the results of alternative sales made, there are three alternatives that can be made, which alternatives that can generate maximum profit and low Break Even Point is to lower the fixed cost by 5% and increase the selling price by 10%, this alternative will generate a makasimal profit of Rp 10.317.766 with Break Even Point Rp 17,752,157