Implementation of Break Even Points as a Profit Planning Instrument in CV Abadi Permai

Cornilia, Ni Luh Putu Eka and Sudana, I Made and Mandia, I Nyoman (2022) Implementation of Break Even Points as a Profit Planning Instrument in CV Abadi Permai. Repositori Politeknik Negeri Bali.

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Abstract

The company carries out profit planning to obtain maximum profit for the survival of the company by increasing the effectiveness and efficiency of its business. One of the analyzes that can be applied in profit planning is break even point analysis. Break even point analy-sis is the state of the company not making a profit and not experiencing a loss or the total expenditure is the same as the total income. This analysis provides information about the margin of safety to management about the magnitude of the decline in sales that can be calculated, so that the company will not suffer losses. The purpose of this study is to determine the number of units, the sales value that must be achieved at the break-even point, and the level of product sales that must be achieved by CV Abadi Permai if you want an in-crease in profit of 15 %. The analytical method used in this research is descriptive quantitative method, using the formula break even point, margin of safety, and profit planning. Based on the results of the study, the level of break even point achieved by CV Abadi Permai is 303 units or Rp. 51,029,072.00. CV Abadi Permai has a margin of safety of 29% of the planned sales of 429 units or Rp. 72,325,000.00. If the company wants to achieve a profit increase of 15% from the profit in 2021, then the level of sales above the planned profit that the company wants is 448 units or Rp. 75,518,393.00. CV Abadi Permai has a margin of safety of 29% of the planned sales of 429 units or Rp. 72,325,000.00. If the company wants to achieve a profit increase of 15% from the profit in 2021, then the level of sales above the planned profit that the company wants is 448 units or Rp. 75,518,393.00. CV Abadi Permai has a margin of safety of 29% of the planned sales of 429 units or Rp. 72,325,000.00. If the company wants to achieve a profit increase of 15% from the profit in 2021, then the level of sales above the planned profit that the company wants is 448 units or Rp. 75,518,393.00.

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