Perhitungan Break Even Point dalam Menentukan Target Penjualan pada Putra Djaya Banda Aceh

Abstract

Break Even Point is a situation where the company in its operations does not earn profits and does not experience losses. This final project aims to determine sales targets in order to obtain information on the relationship of costs, volume and profits to management. By setting sales targets, it will be easier for management to obtain information on the minimum sales level that must be achieved. This final project uses data collection techniques in the form of observation, interviews and literature study. In this final project, primary data is obtained from industry data and costs incurred such as purchasing raw materials, paying electricity bills, and employee salaries. While the secondary data in this final project is to study references and books related to break even points. The results of calculations carried out at Putra Djaya Banda Aceh using break even point calculations can be seen after separating fixed costs and variable costs, it shows that sales of paving blocks per unit get a unit sales breakeven point with a margin of safety.

Keywords :
Break Even Point, Sales, Sales Target, Margin of Safety