Manufaktur: Publikasi Sub Rumpun Ilmu Keteknikan Industri
Vol. 2 No. 1 (2024): Maret: Manufaktur: Publikasi Sub Rumpun Ilmu Keteknikan Industri

Analisis Break Even Point (BEP) Pada UMKM Javadwipa_Roastery Dan Kedai Kopi Di Masa Pendemi

Dani Susanto (Universitas Muhammadiyah Sidoarjo)
Nur Azizah (Universitas Muhammadiyah Sidoarjo)
Ribangun Bamban Jakaria (Universitas Muhammadiyah Sidoarjo)

Article Info

Publish Date
08 Mar 2024

Abstract

The coffee business, especially during the pandemic, faces challenges in maintaining operations and ensuring profitability. This study focuses on Javadwipa_roastery & Coffee Shop, exploring its Break Even Point (BEP) to assess financial sustainability. Through direct observation and interviews, data on fixed and variable costs were collected. Findings revealed monthly fixed costs of Rp. 1,000,000, and variable costs including raw materials, equipment, labor, and transportation, totaling Rp. 7,223,500. The BEP analysis for Cappuccino and Matcha Latte showed unit BEP at 468.33 and 200.71 respectively, with corresponding Rp. BEP at Rp. 3,275,058.28 and Rp. 3,008,565.31. Understanding BEP aids in strategic planning and decision-making, crucial for achieving optimal profitability in the coffee business.

Copyrights © 2024




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Manufaktur: Publikasi Sub Rumpun Ilmu Keteknikan Industri
Website

Abbrev

Manufaktur

Publisher

Asosiasi Riset Ilmu Teknik Indonesia

Subject

Aerospace Engineering Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering

Description

1. Mechanical Engineering (and Other Mechanical Sciences) 2. Production Engineering (and or Manufacturing) 3. Chemical Engineering 4. Pharmaceutical (Industry) Engineering 5. Industrial Engineering 6. Aviation/Aeronautics and Astronautics 7. Textile Engineering (Textile) 8. Refrigeration Engineering ...