BREAK-EVEN POINT ANALYSIS AND PROFIT MAXIMIZATION WITH THE EXISTENCE OF INVENTORY, OBSOLESENCE OF THE INVENTORY AND THE EXISTENCE OF ESCAPED PROFITS

1999 ◽  
Vol 04 (02) ◽  
Author(s):  
J. Ananiadis
Keyword(s):  
Profit Maximization ◽  
Point Analysis ◽  
Break Even Point

scholarly journals Optimization of the break-even point for non-homogeneous products sales

2019 ◽  
Vol 2019 (101 (157)) ◽  
pp. 133-148
Author(s):  
Rafał Kucharski ◽  
Janusz Wywiał
Keyword(s):  
Scale Effects ◽  
Profit Maximization ◽  
Point Of View ◽  
Production Costs ◽  
Business Operations ◽  
Point Analysis ◽  
Classical Condition ◽  
The Subject ◽  
Break Even Point ◽  
Variable Production

Break-even point analysis is a classic management accounting tool. In the case of the sale of one product, the notion of the break-even point is well described in the literature, conceptually simple, and relatively easy to apply in business practice. However, when it comes to heterogeneous sales, consisting of various products, this problem is presented less frequently, and the methods used in this case exploit rather arbitrary and often ambiguous criteria. The aim of the article is to present and analyze alternative ways of determining break-even points for non-homogeneous sales based on econometric modeling methods. Production levels determined by the proposed methods meet the classical condition set for the break-even point, and in addition are optimal from the point of view of criteria used in the economic analysis. Three methods were presented: first – based on the classic criterion of profit maximization and linear programming, second – minimizing variable production costs and taking into account the scale effects on the production costs, and third – taking into account the random aspect of the business operations and maximizing the probability of profitability. According to the authors' knowledge, the proposed methods are original and are not known in the existing literature on the subject.

scholarly journals Optimalisasi Kapasitas Dan Peningkatan Efisiensi Biaya Pengelolaan Kelas Karyawan

INOVATOR ◽  
2018 ◽  
Vol 7 (1) ◽  
pp. 1
Author(s):  
Immas Nurhayati ◽  
Titing Suharti
Keyword(s):  
Cost Efficiency ◽  
Research Method ◽  
Optimal Number ◽  
Capacity Optimization ◽  
Point Analysis ◽  
Class Management ◽  
Minimum Number ◽  
Break Even Point

This research would like to analysis optimizing employee class management both in capacity and cost efficiency. Capacity optimization is to determine the minimum number of students that can cover all of their class costs. The research method uses break even point analysis. The results of the study showed that the optimal number of class capacity was 21 (twenty one) students. Taking into account efficiency and fairness for all, excess teaching fees per SKS for employee classes vary from Rp. 12,500 to Rp. 50,000 with the presence of Rp. 50,000.

scholarly journals Analisis Break Event Point Terhadap Perencanaan Laba Cv. Uul Anugerah Surabaya

2018 ◽  
Vol 12 (1) ◽  
Author(s):  
Zeni Rusmawati
Keyword(s):  
Development Strategy ◽  
Descriptive Analysis ◽  
Research Approach ◽  
Planning Tool ◽  
Short Term ◽  
Material Evaluation ◽  
Point Analysis ◽  
The Development Strategy ◽  
Qualitative Descriptive ◽  
Break Even Point

Break Even Point Analysis is an analysis that is used by the company to find out or planning on what the sales volume. The purpose of this study is to determine how determaining Break Even Point CV. Uul Anugerah Surabaya in 2011-2015 and to investigate the extent to which the role Break Even Point to the CV profit planning. Uul Anugerah Surabaya. The Conducted research approach is qualitative descriptive study, with data collection procedures used are interviews and documentation with data processing using descriptive analysis. Break Even Point has a significant role in the company, namely Break Even Point as a short-term planning tool, as a minimum sales information company, and as a tool for the development strategy to achieve the company's earnings. CV. Uul Anugerah management needs to maintain the achievement in 2011-2015 as well as the necessity of making a sales and costs per month as a material evaluation of progress made and the need for more promotions, more heavily in the consumer interest.

scholarly journals ANALISIS PRODUKTIVITAS METODE PELAKSANAAN PENGECORAN BETON READY MIX PADA BALOK DAN PELAT LANTAI GEDUNG

2017 ◽  
Vol 5 (1) ◽  
Author(s):  
Ariany Frederika ◽  
Ida Ayu Rai Widhiawati
Keyword(s):  
Construction Projects ◽  
Cost Comparison ◽  
Floor Slabs ◽  
Point Analysis ◽  
Implementation Method ◽  
Break Even Point ◽  
Concrete Pump ◽  
Breakeven Point ◽  
Storey Building ◽  
Ready Mix Concrete

Abstract: Implementation method technology of multi-storey building concrete construction is experiencing significant growth, both in material processing and casting equipment.  Several casting equipment including concrete lift  and concrete pump have  different productivities  which contribute to time and cost.  This research aims to analyze the productivity of casting equipment, time and cost required, as well as the break-even point of casting method of ready mix concrete application on the beams and the floor slabs of buildings, particularly on the second- floor, third- floor and forth-floor using concrete lift and concrete pump. Data was obtained by conducting interviews and observations concerning casting implementation of building construction projects that use K-300 ready- mix concrete.  Regression and Correlation analysis are used to obtain time and cost comparison between both method of casting implementation, as well as Break Even Point analysis to obtain breakeven point of casting volume with regards to cost and time. The analysis showed that casting productivities  using lift on  first, second and third floor  are 7,166 m3/h, 5,945 m3/h, 5,125 m3/h, while the productivities using concrete pump on  first, second and third floor  are 36 m3/h, 30 m3/h , 24 m3/hour. Cost comparison of 1 m3 increment of casting using concrete lift and concrete pump is  Rp. 99 330: Rp.19.000 (5.23: 1),  while time ratio is  8.272 minutes: 2,172 minutes (3.8: 1). Breakeven point analysis towards casting cost showed that the second floor which has volume greater than 95.89 m3,  using concrete pump method is more optimal than concrete-lift.

scholarly journals ANALISIS BREAK EVEN POINT (BEP)

2021 ◽  
Vol 5 (1) ◽  
pp. 21
Author(s):  
Priskila Manuho ◽  
Zevania Makalare ◽  
Trixie Mamangkey ◽  
Novi Swandari Budiarso
Keyword(s):  
Data Analysis ◽  
Graphical Method ◽  
Secondary Data ◽  
The Internet ◽  
The Public ◽  
Online Study ◽  
Point Analysis ◽  
Data Collection Technique ◽  
Break Even Point ◽  
Descriptive Method

This paper aims to provide information to the public regarding the meaning, use, purpose, limitations, and methods of calculating Break Even Point Analysis (BEP). Management needs information that can be used as a basis for planning company profits. By knowing the break-even point, management can determine the amount of production or sales that must be made, according to the profit target to be achieved). Due to the Covid-19 pandemic, the data collection technique used is an online study, namely by taking references from the Internet. The type of data used is secondary data in the form of books related to the discussion, of course, books/materials on the internet. Data analysis used descriptive method, which was to describe the research results and then draw conclusions. Break Even Point (BEP) calculation can be done by equation method, contribution margin method, and graphical method. The three methods when used produce the same number. Break Even Point (BEP) analysis, in practice, besides containing benefits but also contains weaknesses.

scholarly journals ANALISIS BIAYA VOLUME LABA MULTI-PRODUK UNTUK PERENCANAAN LABA JANGKA PENDEK BIJIMERAH COFFEE AND ROASTERY

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Mia Istiana Mokoginta ◽  
Jullie J. Sondakh ◽  
Novi S. Budiarso
Keyword(s):  
Quantitative Research ◽  
Short Term ◽  
Product Mix ◽  
Contribution Margin ◽  
Profit Analysis ◽  
Point Analysis ◽  
Margin Of Safety ◽  
Break Even Point ◽  
The Cost ◽  
Operating Leverage

Each Company has the same goal to earn profit from the products and services offered. Cost volume profit analysis is used by managers for decision making, planning and as well as the implementation of a cost grouping for short-term profit planning purposes. This study was conducted on Bijimera Coffee and Roastery. The purpose of this study is to know the short-term profit planning on Bijimera Coffee and Roastery by using cost volume profit analysis and multiproduct cost volume profit analysis. Research method used by researcher is descriptive quantitative research type by using break even point analysis, contribution margin, margin of safety, operating leverage and sales mix analysis. Results and conclusions from the study are the contribution margin package of the two product mix is Rp. 700,846.26. The break-even point in the unit of the product mix is 546.74 kg for Bogani Bland product and 234.32 kg for Robusta Modayag product. The company breaks even when the total sales of both products is Rp. 110,128,860. By using the cost volume profit analysis, the company will more easily predict management decisions for the future. In addition, the company can prevent things that adversely affect the company based on the calculation of costs through breakeven analysis, contribution margin, margin of safety, operating leverage and sales mix analysis.Keywords: Cost Volume Profit, Profit Planning, Multiproduct Analysis

scholarly journals Analisis Break Even Point Sebagai Alat Profit Planning Pada Hotel Wijaya Sukabumi

2020 ◽  
Vol 4 (1) ◽  
pp. 306-316
Author(s):  
Moch Yusuf Guntara Maulidin ◽  
Andri Indrawan ◽  
Ade Sudarma
Keyword(s):  
Qualitative Method ◽  
Sampling Technique ◽  
Social Conditions ◽  
Purposive Sampling ◽  
Point Analysis ◽  
Margin Of Safety ◽  
Descriptive Approach ◽  
Break Even Point ◽  
The Relationship ◽  
A Company

This research is based on the importance of the management of a company and to know the implement of break event point analysis and the margin of safety in which to study and explore the relationship between costs, profits, and volume of activities. This study aims to determine the break event point approach and the margin of safety as a basis in profit planning. The variables used in this study are Break Event Point and Margin of Safety. The population and sample used are social conditions consisting of three components; places, actors, and activities, with a sampling technique using purposive sampling. Resource persons in the study are the owners, managers, and accountants. This research uses a qualitative method with a descriptive approach. Based on the results of research that Hotel Wijaya in 2018 and 2019 has reached the level of break even point. Margin of safety for 2016 was 41%, in 2017 it was 21%, in 2018 it was 39% and in 2019 it was 35%, while in 2020 Hotel Wijaya planned profit with a percentage of 10% with a total of 104,764,000. Thus, to obtain the profit the Wijaya Hotel must be able to rent out rooms with sales of Rp 355,832,589 with as many as 4,211 units sold. So it can be concluded that the growth of assets and leverage only affects 1.4% of the dividend policy and the rest is influenced by other factors not examined in this study. Keywords: Break Even Point, Profit Planning  

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