Analisis Perhitungan BEP (Break-Even Point) dan Margin Of Safety Dalam Penentuan Harga Jual

Authors

  • Risda Risda Sekolah Tinggi Agama Islam Negeri Bengkalis, Indonesia
  • Dwi Natsya Sekolah Tinggi Agama Islam Negeri Bengkalis, Indonesia
  • Ega Aqil Al Hafizh Sekolah Tinggi Agama Islam Negeri Bengkalis, Indonesia
  • Joni Hendra K Sekolah Tinggi Agama Islam Negeri Bengkalis, Indonesia

DOI:

https://doi.org/10.57235/hemat.v1i2.2818

Keywords:

Break Even Points, Break-Even Point, Profit Planning

Abstract

This paper aims to provide information to the public regarding the meaning, use, purpose, limitations, and methods of calculating Break Even Point Analysis (BEP). Management needs information that can be used as a basis for planning company profits. By knowing the breakeven point, management can determine the amount of production or sales that must be made, according to the profit target to be achieved)., the data collection technique used is an online study, namely by taking references from the Internet. The type of data used is secondary data in the form of books related to the discussion, of course, books/materials on the internet. Data analysis used descriptive method, which was to describe the research results and then draw conclusions. Break Even Point (BEP) calculation can be done by equation method, contribution margin method, and graphical method. The three methods when used produce the same number. Break Even Point (BEP) analysis, in practice, besides containing benefits but also contains weaknesses.

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Published

2024-07-31

How to Cite

Risda, R., Natsya, D., Hafizh, E. A. A., & Hendra K, J. (2024). Analisis Perhitungan BEP (Break-Even Point) dan Margin Of Safety Dalam Penentuan Harga Jual. Journal of Humanities Education Management Accounting and Transportation, 1(2), 711–718. https://doi.org/10.57235/hemat.v1i2.2818

Issue

Vol. 1 No. 2 (2024): Agustus 2024

Section

Articles

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