Perencanaan Laba Tahun 2012 dengan Pendekatan Break Even Point pada Toko Larinda Tanggerang

Muhhamad Rizal Saragih


The breakeven point is a device used to study the relationship between fixed costs, variable costs, semi-variable costs, sales, and profits. By knowing the break-even point, the company's managers can also target or plan the number of sales of the product in order to gain certain advantages. In addition, the break-even point can be used to see how far the sales order may not be reached intolerable that the company did not suffer a loss, and to determine the extent of the effect of sales price, cost and volume of sales to profits.The study was conducted on Larinda Shop aims to determine the Break Even Point (BEP); in rupiah or unit, and Sales
Minimal be achieved to plan for profit in 2012. The research method is the
research library, and field research.The data analysis method is using Break Even Point (BEP); in the unit, and the rupiah, and sales of at least that must be achieved in order to determine the level of desired profit. From this research it can be seen BEP total of Rp3.959.306.452, and a minimum total sales to be achieved in 2012 amounted Rp13.061.366.450 to earn a profit in 2011 amounted to Rp182.041.200 which is 10% greater than 2011 profit. In planning future sales targets, store Larinda can use the method break even Point on the product mix is to determine the magnitude of the break even point of each product, and minimalsales (sales at a minimum) to be achieved next period.


Planning a profit, break even point, and Cost

Full Text:




  • There are currently no refbacks.

Copyright (c) 2017 Muhhamad Rizal Saragih

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.


2th floor, Room 217, S1 Accounting Department
Surya Kencana Street No. 1 Pamulang
Tangerang Selatan, Banten, 15417
Tlp/Fax: (021) 7412566
Handphone: 08128002843

Creative Commons Licence
Jurnal Ilmiah Akuntansi Universitas Pamulang by S1 Accounting Department is licensed under a Creative Commons Attribution-Share Alike 4.0 International License.
Based on a work at