scholarly journals ANALISA BREAK EVENT POINT (BEP) TERHADAP LABA PERUSAHAAN

2014 ◽  
Vol 4 (1) ◽  
Author(s):  
Muhammad Yusuf
Keyword(s):  
Production Rate ◽  
Selling Price ◽  
Know How ◽  
Break Even Point ◽  
The Cost ◽  
The Relationship ◽  
Operating Company

Break event point or the break-even point can be defined as a situation where the operating company does not make a profit and not a loss. The goal is to provide the knowledge to increase knowledge about the break event point (the point of principal) and its relationship with the company profit and to know how the results of the. Analysis break event point is very important for the leadership of the company to determine the production rate how much the cost will be equal to the amount of sales or in other words to determine the break event point we will determine the relationship between sales, production, selling price, cost, loss or profit, making it easier for leaders to take discretion.DOI: 10.15408/ess.v4i1.1955 

scholarly journals ANALISIS BREAK EVENT POINT (BEP) PADA PT. ES MUDA PERKASA DENGAN MENGGUNAKAN METODE HARGA POKOK PRODUKSI (HPP)

2020 ◽  
Vol 8 (1) ◽  
pp. 41
Author(s):  
Chairul Amni ◽  
Indrayani Indrayani
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Production Costs ◽  
Production Data ◽  
Selling Price ◽  
Production Volume ◽  
Break Even Point ◽  
The Cost ◽  
The Relationship ◽  
A Company

The survival of the company or the growth of the company, one part of the planning of profit planning profit used in the company is Break Even Point (BEP), which explains the relationship between costs, production volume, selling price in order to obtain the results of the company's research. This pricing is one of the determinants of competition in the market with similar industries. PT. Es Muda Perkasa is a company engaged in the industry of making ice blocks. In the competition, PT. Es Muda Perkasa has an approved selling price sufficient to compete in the industrial world but the prices offered by PT. Mighty Ice Young is still low. This is of course difficult for companies to be able to compete because the pricing that is applied is only based on estimation, so the price determined is not in accordance with production costs. Therefore the company needs to return to how the strategy of determining the price so that it can be achieved maximally, the determination and achievement of the BEP of the company can reach within a specified time. This study aims to analyze Break Event Point (BEP) at PT. Es Muda Perkasa, by determining the optimal selling price of ice blocks. The research method used in this study uses the calculation of event break-even points using the method of calculating the cost of production. Data collection using collection of observations, interviews, and literature studies. The results of the study showed break-even (break-even point) PT. Perkasa Es Muda after selling beam products as many as 2400 blocks with a turnover obtained for BEP amounting to Rp.605,812 with a selling price of ice blocks of Rp. 18.496 / stem.

scholarly journals Analisis Biaya dengan Menggunakan Metode Break Even Point dalam Mencari Volume-Laba pada PT X

2020 ◽  
Vol 22 (1) ◽  
Author(s):  
Komarudin Komarudin ◽  
Djoko Suprijatmono
Keyword(s):  
Unit Cost ◽  
Business Leaders ◽  
Selling Price ◽  
Production Volume ◽  
Corporate Planning ◽  
Know How ◽  
For Profit ◽  
Program Budget ◽  
Break Even Point ◽  
The Relationship

For companies whose activities sell goods, income is strongly influenced by the volume of sales. Thepurpose of an enterprisein general is looking for profit, the size of the profit that will beachieved will bethe measure of success in the processing of management company, it required the presence ofa planning. Corporate planning can be done in various ways, including the program budget containingthe estimated income to be earned and the costs that will occur to those who earn income eventually beachieved.The program budget itself will be more beneficial to the management if accompanied by planningtechniques onother analysis, for example by using break-even analysis,because to know the size of thebreakeven necessary to make analysis of the relationship between cost, volume, selling price and profit. Break-even can be interpreted a state where the company does not earn a profit and doesnot suffer loss. Break evenanalysis is able to provide information to business leaders on various levels of sales, as well as itsrelationship with the possibility of obtaining a profit according to the level of sales is concerned. With the break-even analysis of the leadership can know how much income the production volume can cover the total cost. Socompanies can avoid losses. From the results of data collection and processing can be in the know break evenpoint, the selling price per unit, cost perunit in each year, as well is profit projections for future years usingthe method of smoothing (average). Variable costs and sales volume annually.

scholarly journals PROFITABILITAS DAN EVALUASI KINERJA PRODUK AGROINDUSTRI RUMAH TANGGA GULA KELAPA KECAMATAN LAIS KABUPATEN BENGKULU UTARA PROVINSI BENGKULU

2019 ◽  
Vol 18 (2) ◽  
pp. 249-268
Author(s):  
Efa Yulita Fitri ◽  
Nusril Nusril ◽  
Reswita Reswita
Keyword(s):  
Product Performance ◽  
Selling Price ◽  
Net Income ◽  
Maximum Profit ◽  
And Performance ◽  
The Cost ◽  
Breakeven Point ◽  
Analytical Tools ◽  
The Relationship ◽  
Level Of Importance

In the Home Industry of coconut sugar, the cost and profit calculation is still conventional. Profit calculation is needed in order to get the maximum profit of the business. The company's profit is related to cost, sales volume and selling price. One of the analytical tools that can be used is Cost Volume Profit (CVP) analysis. Profitability is a benchmark of the company's performance to generating the net income. The research aim to analyze the income, breakeven point, profitability ability and sensitivity, also analysing consumer perception about attribute level of importance and satisfaction of coconut sugar product in Dusun Hibrida, Pal 30 Village, Lais District, North Bengkulu Regency, Bengkulu Province. From sales of coconut sugar products amounted to Rp.60.183,47 per production. Which the profitability of coconut sugar products is 46%. If product performance exceeds the consumer expectations, they will feel satisfied. Importance Performance Analysis (IPA) is used to maping the relationship between importance and performance of each product attribute. The most important attributes and have good performance related to consumers is coconut sugar hygiene, taste, and food / beverages, coconut sugar color, durability, ease of accessing the product,  and coconut sugar solubility, that’s attributes need to be maintained.

Selecting System Concept by Minimizing Cost of Part Requirement Tolerances

2006 ◽  
Author(s):  
Shun Takai
Keyword(s):  
The Other ◽  
Know How ◽  
System Concept ◽  
Conceptual Design Phase ◽  
Target Values ◽  
Small Set ◽  
The Cost ◽  
The Relationship ◽  
Final System ◽  
Control Part

At the end of a conceptual design phase, engineers choose a single (or a small set of) system concept from a large number of concept variants. In most cases, there is not enough design information to quantitatively evaluate how a final system developed from each concept would perform and cost. Thus engineers need to first perceptually evaluate and select a concept, and then design a system. On the other hand, if engineers know analytical relationships between system and part requirements, they can specify target values of part requirements such that a system achieves its target requirements. Furthermore, if engineers know how much it will cost to control part requirements within tolerances, they can minimize the cost of a system by optimizing tolerances of part requirements. This paper proposes and illustrates an approach to select a system concept when engineers know the relationship between system and part requirements, and how much it will cost to control part requirements within tolerances. Engineers choose a concept that minimizes cost.

The Application of Cobb-Douglas Production Cost Functions to Construction Firms in Japan and Taiwan

2002 ◽  
Vol 05 (01) ◽  
pp. 111-128 ◽  
Author(s):  
Cheng-Ping Lin
Keyword(s):  
Construction Industry ◽  
Cost Reduction ◽  
Production Cost ◽  
Production Functions ◽  
Cost Functions ◽  
Asian Countries ◽  
Construction Firms ◽  
Know How ◽  
The Cost ◽  
The Relationship

One of the most attractive issues in the construction industry today is cost reduction because depression is coming after Japan's bursting bubbles and spreading to other Asian countries. However, most researchers do not know how to solve this problem because they still know very little about the relationship between cost and output for the construction industry. Therefore, the author tried to analyze the cost function of construction firms with due consideration of their available resources by using Cobb-Douglas Production and Cost Functions in this paper. By statistical analysis, the cost and production functions of Japan's and Taiwan's construction firms were discovered.

scholarly journals Analisis Perhitungan Harga Pokok Produksi Dan Kelayakan Usaha Sedotan Prupuk (Phragmites karka (Retz) Trin ex Steud) Di Desa Tumbang Nusa, Pulang Pisau

2020 ◽  
Vol 6 (2) ◽  
pp. 90-104
Author(s):  
Arief R. Hakim ◽  
Asro L. Indrayanti ◽  
Novita Chandrawijaya
Keyword(s):  
Raw Materials ◽  
Secondary Data ◽  
Primary Data ◽  
Selling Price ◽  
Labor Costs ◽  
Capital Financing ◽  
Phragmites Karka ◽  
Cost Of Production ◽  
Break Even Point ◽  
The Cost

Communities in Tumbang Nusa Village, Jabiren Raya District Pulang Pisau Regency began to develop prupuk (Phragmites karka (Retz) Trin ex Steud) as a straw material to replace plastik that is difficult to decompose. This study aims to calculate the cost of production, develop a selling price scenario and conduct a feasibility study on the development of straws from prupuk. Primary data was collected from 20 people involved in making pru[uk straws and supplemented with secondary data from various previous studies and publications.The results of this study indicate that the cost of production of prupuk straws ranges between IDR 374.3 - IDR 408.68 per pcs. The proportion of prupuk straw financing is for the purchase of raw materials (59.72% to 65.14%), labor costs (34.36% to 39.58%) and overhead costs for capital financing (0.6% to 0.7 %). Determination of the selling price is done by adding the cost of goods manufactured to the desired profit (mark up method) with scenario I with a profit rate of 10% (amounting to IDR 389.04 for large packages and IDR 449.54 for small packages) to scenario VI with a level of 60% profit (IDR 565.88 for large packages and IDR 653.88 for small packages). In terms of price, determining the selling price up to scenario VI can still compete with the prices of its competitors, namely bamboo straws. Although the price of the product is competitive, the level of labor productivity is very low. At the break even point condition, the maximum labor income is only IDR 180,062.74. When compared with the UMR District of Pulang Pisau, the income contribution received from making this purun straw is very small (only 6.11%). In order to achieve an income level equivalent to the UMR of Pulang Pisau Regency, a production turnover of 383 pcs per person per day is needed or equal to 7,652 pcs per person per month. In order to improve the quality and quantity of prupuk straws, it is necessary to apply production technology.

scholarly journals Profitability and Performance Evaluation of Coconut Sugar Home Agroindustry Product Lais District North Bengkulu Regency Bengkulu Province

2019 ◽  
Vol 18 (2) ◽  
pp. 249-268
Author(s):  
Efa Yulita Fitri ◽  
Nusril Nusril ◽  
Reswita Reswita
Keyword(s):  
Product Performance ◽  
Selling Price ◽  
Net Income ◽  
Maximum Profit ◽  
And Performance ◽  
The Cost ◽  
Breakeven Point ◽  
Analytical Tools ◽  
The Relationship ◽  
Level Of Importance

In the Home Industry of coconut sugar, the cost and profit calculation is still conventional. Profit calculation is needed in order to get the maximum profit of the business. The company's profit is related to cost, sales volume and selling price. One of the analytical tools that can be used is Cost Volume Profit (CVP) analysis. Profitability is a benchmark of the company's performance to generating the net income. The research aim to analyze the income, breakeven point, profitability ability and sensitivity, also analysing consumer perception about attribute level of importance and satisfaction of coconut sugar product in Dusun Hibrida, Pal 30 Village, Lais District, North Bengkulu Regency, Bengkulu Province. From sales of coconut sugar products amounted to Rp.60.183,47 per production. Which the profitability of coconut sugar products is 46%. If product performance exceeds the consumer expectations, they will feel satisfied. Importance Performance Analysis (IPA) is used to maping the relationship between importance and performance of each product attribute. The most important attributes and have good performance related to consumers is coconut sugar hygiene, taste, and food / beverages, coconut sugar color, durability, ease of accessing the product,  and coconut sugar solubility, that’s attributes need to be maintained.

scholarly journals ANALISIS HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DALAM PENETAPAN HARGA JUAL

2020 ◽  
Vol 4 (2) ◽  
pp. 248-253
Author(s):  
EKO PURWANTO
Keyword(s):  
Social Media ◽  
Secondary Data ◽  
Primary Data ◽  
Variable Cost ◽  
Fixed Cost ◽  
Selling Price ◽  
Overhead Cost ◽  
Know How ◽  
Competitive Prices ◽  
The Cost

ABSTRACT Calculation of the cost of  production is an important thing to note, because of the increasing competition between UMKM in producing quality products at quite competitive prices. This purpose of this research is to know how to calculated of the cost of goods manufactured to determine yhe selling price at UMKM Regar Fruit. Full costing method is a methode of dtermining the cost of goods manufactured which calculate all the elements from cost production which consist of materials cost, direct labour, factory overhead cost, both fixed cost and variable cost. The selling price can be obtained from cost of goods manufactured plus expected profit. The data used are primary data and secondary data. Primary data were obtained from the interview process through social media conducted with the ownes of  UMKM. Secondary data obtained from UMKM Regar Fruit. The results of the research stated that the calculation of the cost of goods manufactured a difference that affected the selling price.

scholarly journals Penerapan Metode CPM Dan PERT Pada Gedung Parkir 3 Lantai Grand Panglima Polim Kediri

2020 ◽  
Vol 3 (2) ◽  
pp. 162
Author(s):  
Tsalist Iluk ◽  
Ahmad Ridwan ◽  
Sigit Winarto
Keyword(s):  
Program Evaluation ◽  
Calculation Result ◽  
Critical Path ◽  
Working Hours ◽  
Critical Path Method ◽  
Know How ◽  
The Difference ◽  
The Cost ◽  
The Relationship

The project is an activity carried out to products or services that have specific scheduling. Scheduling is determined by the relationship between activities made very detailed and accurate. Therefore, the purpose of the final task is to know how to implement the Critical Path Method (CPM) and Program Evaluation and Review Technique (PERT) in scheduling the project, which originally used the Bar Chart method with a duration of 140 days and resulted in a cost of Rp. 5.500.000.000. From the calculation result of this final task in using the CPM, the method generates a period of 105 days and provides cost after crashing in the labor increase of Rp. 5.568.464.052 and the increase in working hours (overtime) Rp. 5.603.725.490. While using the PERT method generates a period of 109 days and generates the cost after being crashing in the labor increase of Rp. 5.574.721.755 and the increase of working hours (overtime) of Rp.5.612.082.633 with a projected probability of reaching the target of 84 %. Has a comparison with the difference in cost of Rp. 6,257,703 in increased workforce and Rp. 8,357,143 other than working hours.Proyek merupakan suatu kegiatan yang dilakukan untuk menghasilkan produk / jasa yang mempunyai penjadwalan tertentu. Penjadwalan ditentukan oleh hubungan antar kegiatan yang dibuat sangat rinci dan akurat. Oleh karna itu tujuan dari artikel ilmiah ini adalah untuk mengetahui bagaimanakah penerapan metode Critical Path Method (CPM) dan Program Evaluation and Review Technique (PERT) pada penjadwalan proyek tersebut yang awalnya  menggunakan metode Bar Chart dengan durasi waktu 140 hari dan menghasilkan biaya sebesar Rp.5.500.000.000. Dari hasil perhitungan artikel ilmiah ini dalam menggunakan metode CPM menghasilkan jangka waktu 105 hari dan mengasilkan biaya setelah di crashing dalam penambahan tenaga kerja sebesar Rp. 5.568.464.052 dan penambahan jam kerja (lembur) Rp.5.603.725.490 Sedangkan menggunakan metode PERT menghasilkan jangka waktu 109 hari dan menghasilkan biaya setelah dicrashing  dalam penambahan tenaga  kerja  sebesar  Rp. 5.574.721.755  dan penambahan   jam kerja (lembur) Rp. 5.612.082.633. dengan probabilitas proyek  mencapai target 84%. Mempunyai perbandingan selisih biaya sebesar Rp. 6.257.703 dalam penambahan tenaga kerja dan Rp. 8.357.143 dalam penambahan jam kerja.

scholarly journals APLIKASI BREAK EVEN POINT PADA PEMBUATAN ROTI Studi Kasus: Usaha Kecil Menengah (UKM) Roti (Rotiku Rotimu) Desa Babakan

2015 ◽  
Vol 5 (1) ◽  
Author(s):  
Made Wijana ◽  
A.A. ALit Triadi ◽  
Muhammad Kholiq
Keyword(s):  
Raw Materials ◽  
Variable Cost ◽  
Fixed Cost ◽  
Selling Price ◽  
Total Production ◽  
Fixed Costs ◽  
Business World ◽  
Fierce Competition ◽  
Break Even Point ◽  
The Cost

In recent years many companies both micro and macro level national and international emerging. As UKM (Usaha Kecil Menengah) have an important role in opening new jobs and boost economic growth of a region. With the development of business world has been brought towards the increasingly fierce competition. That businesses are required to conduct an economic analysis that can help entrepreneurs to consider actions proposed in choosing the alternatives or strategic decision.This research aimed to analyze the feasibility of the operation of UKM bread (my bread your bread) Babakan Village by using BEP (Break Even Point).Location research Babakan Village, District Cakranegara, West Lombok. By collecting  various kinds of costs of making bread among other fixed costs and variable costs as well as to record income from the sale of bread in a period of 1 year. Examples of fixed costs is the cost of equipment, maintenance costs, the cost of building and examples of variable costs is the cost of raw materials, the cost of operation of the device, the cost of salaries, the cost of packaging.The results of this research indicate that UKM income Bread (my bread your bread) for 1 year is Rp. 912,000,000.00 of the total production of 1.14 million pieces of bread. This UKM bread achieve the BEP (Break Even Point) occurred in the month 4th at a fixed cost is Rp.30,250,733,33 and VC (Variable Cost) is Rp.212,240,114,71 on the amount of bread produced 303114 fruit bread with a TC (total cost) Rp.242,490,848.04. So that UKM Bread (my bread your bread) feasible to be operated. With the increase in the selling price of Rp.850.00 fried bread resulting increase in profit of Rp57,000,000.00 while the selling price of Rp.750.00 fried bread resulted in a decrease in profit of Rp.57,000,000.00 while equally produce 1.14 million pieces bread. By lowering the variable costs, employers can accelerate the achievement of breakeven levels (Break Even Point).

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