Analisis Break Event Point Sebagai Alat Untuk Menentukan Komposisi Penjualan Dalam Pencapaian Target Laba (Studi Kasus pada CV. Sinar Logam di Natar Lampung Selatan)
Abstract: The research aims to
determine the role of Break Even Point Analysis in determining the composition
of sales in the achievement of profit targets of various products produced and
sold by CV. Metal beams. While the usefulness of the research is to contribute
ideas to the company in determining the composition of sales, while deepening
science writers get obtained by comparing theory with the practice of the
company. Of the above problems, the hypothesis: "Break Even Point Analysis
can help a company to determine the exact composition of sales in order to
achieve earnings targets."
The research method consisted of the study variables and
operationalization of variables, types and sources of data, as well as methods
of data collection. Analysis tool used is the qualitative analysis and
kuantitatif.Perencanaan composition formed during the sales mix is not
achieving the desired profit target because the enterprise in planning the
composition of sales is not based on analysis of the Break Even Point, but is
affected by the mechanism and market conditions.
Keywords: Break Even Point;
Sales; Earnings target
Penulis: M. Yusuf Sulfarano
Barusman, Farlina, Evi Ekawati
Kode Jurnal: jpakuntansidd1000083
