Analisis Break Even Point Dalam Kebijakan Perencanaan Penjualan Dan Perencanaan Laba (Studi Pada Caffe Doodle Bar Jl. Harmonika No. 43 Pasar 1, Padang Bulan, Medan)

Abstract

Analysis of break even point is an analysis to obtain information which a sale must be achieved by a company that does not lose and not make a profit. The purpose of this study is provide an overview to the companyin order to plan sales and profit accordingly. The application of the break even point analysis can be used to plan sales and profit planning. The research method used descriptive research with qualitative approach, which has the aim to determine out how planning, sales and profit planning applied the effort by the method of analysis break even point. The results of the analysis conducted in Coffe Doddle Bar over the past 12 months, starting in 2016-2017 can be know fixed cost fee every month Rp 1.650.000 and variable cost Rp 12.080.640. while the BEP is achieved in the first month in operation at the time of the sale reached Rp 7.310.000 or at the time of sale 731 unit. Calculation of 46,8% Margin Of Safety. Based on the analysis, break even point can be one of the tools that can be considered by the Caffe Doddle Bar for use in sales and profit planning policy.