scholarly journals ANALISIS TITIK IMPAS

2022 ◽  
Author(s):  
Zikrah Rajab
Keyword(s):  
Break Even Point

produk, baik barang maupun jasa, perusahaan terkadang perlu terlebih dulu merencanakan berapa besar laba yang ingin diperoleh. Artinya dalam hal ini besar besar laba merupakan prioritas yang harus dicapai perusahaan, disamping hal-hal lainnya. Agar perolehan laba mudah ditentukan, salah satu caranya adalah perusahaan harus mengetahui terlebih dahulu berapa titik impasnya. Artinya perusahaan beroperasi pada jumlah produksi atau penjualan tertentu sehingga perusahaan tidak mengalami kerugian ataupun keuntungan.Analisis titik impas atau analisis pulang pokok atau dikenal dengan nama analisis Break Even Point (BEP) merupakan salah satu analisis keuangan yang sangat penting dalam perencanaan keuangan perusahaan. Analisis titik impas sering disebut analisis perencanaan laba (profit planning). Analisis ini biasanya lebih sering digunakan apabila perusahaan ingin mengeluarkan suatu produk baru. Artinya dalam memroduksi produk baru tentu berkaitan dengan masalah biaya yang harus dikeluarkan, kemudian penentuan harga jual serta jumlah barang atau jasa yang akan diproduksi atau dijual ke konsumen.

ANALISIS BIAYA VOLUME LABA PADA PT. HADINATA BROTHER DALAM KAITANNYA DENGAN PENINGKATAN PROFITABILITAS PERUSAHAAN

2019 ◽  
Vol 7 (02) ◽  
pp. 141
Author(s):  
Muhammad Nur Rizqi
Keyword(s):  
Accounting System ◽  
Sales Volume ◽  
Fixed Costs ◽  
Range Analysis ◽  
Product Mix ◽  
Key Words Cost Analysis ◽  
Income Statement ◽  
Conducting Research ◽  
Cost Accounting System ◽  
Break Even Point

Cost volume profit is concerned with determining the sales volume and product mix needed to achieve the level of profit. This analysis is a tool that will provide information to management about the relationship between costs, profits, product mix and sales volume based on the following assumptions: that all costs can be separated into part variable and part fixed, and that the total fixed costs are constant throughout the range analysis, and total variable costs change proportionately to changes in volume. The purpose of this study was to find a level of significance, the analysis reports in a vertical Income, Profit and Loss report analyzes horizontal and analytical results reported in the Profit and Loss concern cost volume profit at PT. Hadinata BROTHERSThe research method used is a case study method. This method covers the activities carried out by conducting research directly to the location to obtain the necessary data in connection with the problem under study. The study was conducted at the manufacturing company PT Hadinata BROTHERSFrom the results of research conducted, that the PT Hadinata BROTHERS January sales of 100%, February 77.02%, March 69.63%, 69.96% April, May 38.23%, 41.92% June decline highly significant, while the price of goods sold in January 97.65%, February 98.73%, March 90.59%, 97.66% April, May 177.40%, 112.25% in June and operating costs of January 2, 87% February 2.84% March 2.57% April 3.22% May 5.64% June 6.22%. Resulting in profits in January -0.53% February -1.67% March 6.83% -0.88% April, May -83.05%, -18.47% in June. So the calculation of break even point analysis (BEP) for January Rp. 1.884.750.000, February Rp. 1.6245 billion, in March Rp. 1.953.437.500, In April Rp. 1.889.750.000, May Rp. 1.323.000.000, June Rp. 1211370000.The results of the evaluation in this study that Analysis on the Income Statement in a vertical, PT Hadinata BROTHERS unprofitable can be said because it has not shown the numbers increased continuously. Overall in each unit of the income statement is presented there are irregularities that occurred at the Cost of Goods Sold which almost every month figures show a drop sales Cost of Goods or small. Analysis on the income statement horizontally, PT. Hadinata BROTHERS is a graph showing a decline in the percentage of each month. Overall figures on Cost of Goods Sold problems are large, while the sales figures showed a decline in every month. To anticipate the losses the company needs to make cost accounting system is organized so it can be budgeted revenues, expenses and profits as well. Key words: cost analysis of volume, profitability profit 

ANALISIS USAHATANI PADI SAWAH DAN USAHATANI KEDELAI DI KECAMATAN BERBAK KABUPATEN TANJUNG JABUNG TIMUR

2014 ◽  
Vol 17 (2) ◽  
Author(s):  
Dwi Satryawan ◽  
Emy Kernalis ◽  
Arnoldy Arby
Keyword(s):  
Cost Ratio ◽  
Benefit Cost Ratio ◽  
Break Even Point ◽  
Benefit Cost

Penelitian ini bertujuanuntuk; 1) mengetahui kondisi usahatani padi sawah dan usahatani kedelai; 2) biaya, penerimaan dan pendapatan usahatani padi sawah dan usahatani kedelai; 3) kelayakan dari usahatani padi sawah dan usahatani kedelai di Kelurahan Simpang Kecamatan Berbak Kabupaten Tanjung Jabung Timur..Hasil penelitian menunjukkan bahwa dari rata-rata produksi 616,335 Kg per hektar pada usahatani padi sawah dan pada usahatani kedelai rata-rata produksi sebesar 1.113,592 Kg per hektar. Rata-rata pendapatan yang diperoleh dari usahatani padi sawah sebesar Rp. 470.494,01 per hektar dan dari usahatani kedelai adalah Rp. 3.105.018,63 per hektar. Dari usahatani padi sawah didapatkan pendapatan kerja petani sebesar Rp.1.981.662,01 per hektar, penghasilan kerja petani Rp. 3.153.177,16 per hektar serta pendapatan kerja keluarga sebesar Rp. 3.171.965,04 per hektar. Sedangkan pada usahatani kedelai, pendapatan kerja petani yang diperoleh adalah Rp.4.922.739,387 per hektar, penghasilan kerja petani Rp. 6.079.579,009 per hektar serta pendapatan kerja keluarga sebesar Rp. 6.116.135,613 per hektar. Dari analisa kelayakan menggunakan Revenue Cost Ratio, Benefit Cost Ratio dan Break Even Point dapat dikatakan bahwa usahatani padi sawah dan usahatani kedelai yang diusahakan petani menguntungkan dan layak untuk diusahakan serta dikembangkan. Kata Kunci :Usahatani,Pendapatan, Kelayakan

scholarly journals The Impact of Working Capital Management on Firm Profitability: Empirical Evidence from the Polish Listed Firms

2020 ◽  
Vol 14 (1) ◽  
pp. 9
Author(s):  
Sorin Anton ◽  
Anca Afloarei Nucu
Keyword(s):  
Empirical Evidence ◽  
Ordinary Least Squares ◽  
Optimum Level ◽  
Capital Management ◽  
Working Capital ◽  
Working Capital Management ◽  
Listed Firms ◽  
Firm Profitability ◽  
Break Even Point ◽  
The Impact

The purpose of this study is to investigate the relationship between working capital and firm profitability for a sample of 719 Polish listed firms over the period of 2007–2016. The scarcity of empirical evidence for emerging economies and the importance of working capital efficiency motivate the research on the working capital–financial performance relationship. The paper adopts a quantitative approach using different panel data techniques (ordinary least squares, fixed effects, and panel-corrected standard errors models). The empirical results report an inverted U-shape relationship between working capital level and firm profitability, meaning that working capital has a positive effect on the profitability of Polish firms to a break-even point (optimum level). After the break-even point, working capital starts to negatively affect firm profitability. The study brings theoretical and practical contributions. It extends and complements the literature on the field by highlighting new evidence on the non-linear interrelation between working capital management (WCM) and corporate performance in Poland. From the practitioners’ perspective, the results highlight the importance of WCM for firm profitability.

Application of a Genetic Algorithm to Concept Variant Selection

2006 ◽  
Author(s):  
Ryan S. Hutcheson ◽  
Robert L. Jordan ◽  
Robert B. Stone ◽  
Janis P. Terpenny ◽  
Xiaomeng Chang
Keyword(s):  
Genetic Algorithm ◽  
Product Development ◽  
Solution Space ◽  
Variant Selection ◽  
Functional Modeling ◽  
Detailed Design ◽  
Modeling Techniques ◽  
Break Even Point ◽  
Future Work ◽  
Selection Of

This paper outlines a framework for applying a genetic algorithm to the selection of component variants between the conceptual and detailed design stages of product development. A genetic algorithm (GA) is defined for the problem and an example is presented that demonstrates its application and usefulness. Functional modeling techniques are used to formulate the design problem and generate the chromosomes that are evaluated with the algorithm. In the presented example, suitable GA parameters and the break-even point where the GA surpassed an enumerated search of the same solution space were found. Recommend uses of the GA along with limitations of the method and future work are presented as well.

scholarly journals analisis strategi pengembangan dan uji kelayakan usaha kecil menengah amplang ikan di kota tarakan

2019 ◽  
Vol 10 (2) ◽  
Author(s):  
Syaiful Anwar ◽  
Narmiana Narmiana
Keyword(s):  
Net Present Value ◽  
Rate Of Return ◽  
Present Value ◽  
Break Even Point ◽  
Benefit Cost

Abstrak : Penelitian ini bertujuan untuk mengetahui strategi dan analisis yang digunakan dalam pengembangan usaha amplang ikan di Kota Tarakan. Jenis penelitian ini yaitu penelitian deskriptif dengan menggunakan pendekatan kualitatif dan kuantitatif. Populasi dalam penelitian ini adalah seluruh pengusaha amplang yang ada di kota Tarakan baik terdaftar di dinas yang terkait maupun tidak. Adapun populasi penelitian ini berjmlah 14 orang dengan pengambilan sampel menggunakan teknik sampel  jenuh atau teknik sampel sensus dimana semua populasi dijadikan sampel, dan data penelitian ini menggunakan data primer dan data sekunder.  Berdasarkan hasil penelitian ini diketahui bahwa kelayakan finansial dilihat dari BCR (Benefit Cost of Ratio) sebesar 1.03, NPV (Net Present Value) sebesar 172.927.700,60, FRR (Financial Rate of Return) sebesar 98,51%, PBP (Pay Back Period) sebesar 1,02 dan BEP (Break Even Point) dasar harga unit sebanyk 15,000 bungkus dan dasar harga penjualan sebesar Rp18.000.000. Berdasarkan kriteria kelayakan yang telah ditentukan dapat dikatakan bahwa UKM amplang ikan di Kota Tarakan layak untuk di operasionalkan. Sedangkan tahapan analisis yang dilakukan yaitu dengan melihat kondisi internal dan eksternal perusahaan dengan cara analisis situasi dengan kata lain yaitu analisis SWOT, dengan melalui tahapan IFE (Internal Faktor Evaluation), EFE (Eksternal Faktor Evaluation), diagram SWOT dan Matriks SWOT. Hasil analisis data menunjukkan bahwa strategi yang digunakan yaitu strategi Agresif atau strategi SO (strength-Opportunity).

scholarly journals Work organization and economic analysis of the postharvest of an unique Hungarian product

2006 ◽  
Vol 12 (4) ◽  
Author(s):  
Á. Ferencz ◽  
M. Nótári
Keyword(s):  
Economic Evaluation ◽  
Economic Analysis ◽  
Work Organization ◽  
Great Plain ◽  
Point Of View ◽  
Economic Point ◽  
Plain Region ◽  
Main Activity ◽  
Break Even Point ◽  
And Storage

We have viewed a business in the south of the Great Plain Region from an economic point of view in 2004-2005. The main activity there is pear growing and storage. Four varieties of different time of ripening and storing are grown there. We have measured all the relevant activities, worked out a local normative and prepared a detailed technology. The economic evaluation was based on this data. Activities, like disinfection, pre-storage disinfection and selection, in-storing and out-storing, classification after storage, packaging, as well as loading trucks, were monitored by variety. Storage loss was determined and widely varied according to varieties, length of storage and time of out-storing. Different varieties resulted in different quality classes after storage. Price depended on the quality classes. Economic evaluation was carried out when all the relevant costs and revenues were known. Fixed and variable costs of storage were determined, break-even point was calculate and the market position of the product was evaluated.

scholarly journals Investasi Penangkapan Ikan Tuna Semi Modern oleh PT Serena Marine di Perairan Sulawesi Utara

2014 ◽  
Vol 9 (1) ◽  
pp. 38-53
Author(s):  
John E.H.J. Foeh ◽  
Reyner Tekad Tuera
Keyword(s):  
Financial Analysis ◽  
Payback Period ◽  
Present Value ◽  
North Sulawesi ◽  
Financial Feasibility ◽  
Tuna Fishing ◽  
Break Even Point ◽  
Profitability Ratios ◽  
Very High ◽  
Financial Aspect

Fish as a natural resource has a very high potential as a source of foreign exchange and income. Arrest of the proper techniques of some fish species will provide optimal benefits. The objective of this study is to analyze the financial feasibility of tuna fishing of PT Serena Marine in area of North Sulawesi Sea. Through certain assumptions and calculations of financial feasibility with present value concept (NPV, BCR and IRR) and profitability ratios such as ROA, ROI and ROE, also break-even point, and payback period. The result showed that, this business activity will be feasible and profitable. The results show that based on those profitability indicators were above 1%, NPV calculated is positive, BCR is 1.62 or > 1 while IRR is 46 % and greater than discounted interest rate using in this financial analysis, Payback period will be achieved on the year 25thmonths or after 2 years of operations. It shows the activity of tuna fishing by PT Serena Marine, is feasible in financial aspect.

scholarly journals Agroindustrial Study of Banana Crackers and Salai Based on Income, Value Added and Break Even Point

2018 ◽  
Vol 1 (1) ◽  
pp. 37-46
Author(s):  
Lukman Hidayat ◽  
Hidayat Koto ◽  
Odi Andanu
Keyword(s):  
Data Collection ◽  
Descriptive Analysis ◽  
Value Added ◽  
Added Value ◽  
Cost Ratio ◽  
Qualitative And Quantitative ◽  
Break Even Point

The aim of this research was to analyze and calculates the income, added-value, and break even point of agroindustry that processing bananas into banana crackers and salai. Methods of data collection in this research were using observation and interviews. Data were analyzed using descriptive analysis, qualitative and quantitative, for the value-added, income, Break Even Point (BEP) and Revenue Cost ratio (R/C). The results shown that the average of value added per kilograms for Salai Rp. 4.371,37, sweet and salted banana crackers   are Rp 2.944,00 and Rp 3.627,90. The income of salai, sweet and salted banana crackers per year’s are Rp. 29.566.251,-, Rp. 18.437.067, 96,- and Rp. 20.286.567,-.  The average of BEP per month’s for salai is salai Rp. 1.415.636, sweet and salted banana crackers are Rp. 988.966, and Rp.781.352. The Average of BEP, units or packs per month’s for salai is 145 packs, sweet banana crackers were 124 packs and salted were 98 packs. R/C of Salai was 1.66, sweet banana crackers were 1.49 and salted was 1.71. Added-value of banana Salai Rp. 743, 47 more than salted banana crackers, amounted to 1.471,37 compared to sweet banana crackers. Banana salai income greater Rp. 9.279.684 than salted banana crackers, amounting to Rp. 11.129.183 compared to sweet banana crackers.Keywords: Value Added, Income, Banana crackers, Salai, Break Even Point

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