Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan
Vol 15, No 1 (2020)

ANALISIS BREAK EVEN POINT SEBAGAI ALAT PERENCANAAN LABA PADA PD RAHMAT MA

N.A Rumiasih (Fakultas Ekonomi dan Bisnis, Universitas Ibn Khaldun Bogor, Indonesia)
Yudiana - (Fakultas Ekonomi dan Bisnis, Universitas Ibn Khaldun Bogor, Indonesia)
Sarita Dian Pratiwi Sakinah (Fakultas Ekonomi dan Bisnis, Universitas Ibn Khaldun Bogor, Indonesia)



Article Info

Publish Date
31 Mar 2020

Abstract

A company runs its own business merely to obtain and to gain an advantage and profit. The profits amount obtained is presumed as an indicator of both success and failure of company through its management performance. Therefore, It is essential for the management to have their profit planned anually. Applying break-even point analysis tools is one of the way taken in planning the profit. Determining the magnitude of break-even point applied and profit planning achieved by PD Rahmat MA in 2017 and 2018 was the aim of this study. The data used is based on sales, fixed costs and variable costs in 2017 and 2018. The results taken through this research shows that the costs spent each year increase as production and income increase as well. The performance of the company has considerably optimized in order to improve sales to be over the break-even point. Profit planned is 20%, yet surprisingly the company has somehow exceeded the target of expected profit.

Copyrights © 2020






Journal Info

Abbrev

neraca

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal NERACA KEUANGAN atau NERACA adalah jurnal ilmiah yang menitikberatkan pada pengembangan ilmu akuntansi pada umumnya, sesuai namanya jurnal ini dimaksudkan untuk dapat memberikan inovasi pada perkembangan teknologi dan ilmu akuntansi dengan memberikan informasi informasi praktis hasil ...