Analisis Kinerja Keuangan Menggunakan Break Event Point sebagai Perencanaan Laba pada PT. FKS Food Sejahtera Tbk Tahun 2018-2021

Abstract

This research was conducted with the aim of determining the sales that need to be maintained to position the company at the Break-Even Point (BEP) in 2018, 2019, and 2020. The research employs a qualitative research approach, emphasizing analysis on the process of comparative inference and the analysis of the dynamics of observed phenomena using scientific logic. Data collection techniques involve documentation. Data analysis is carried out using the break-even point and safety margin formulas. PT. FKS Food Sejahtera Tbk is a company operating in the modern food processing industry, specifically engaged in the manufacturing and processing of coconut fiber. The results of the analysis are as follows: (1) The break-even point in 2019 amounted to Rp. 1,368,003,460,207.61. The break-even point in 2020 was Rp. 1,857,337,931,034.48. The break-even point in 2021 was Rp. 1,879,233,944,954.13.