ANALISIS BREAK EVEN POINT SEBAGAI ALAT PERENCANAAN LABA PADA ANUGRAH JAYA BOX DI LINGKUNGAN INDUSTRI KECIL GRESIK

LAILY KUN HIDAYATI

Abstract


This research represent the descriptive research at company which is active in elementary tidiness use material producer carton or carton box, with the title Analyze The Break Even Point as A Means of Profit Planning at Anugrah Jaya Box in Lingkungan Industri Kecil Gresik.
Target of this research is to know how planning of profit company of elementary tidiness use material producer carton during three accounting period year.
Analyzer used to know how planning of profit company of elementary tidiness use material producer carton by identify the costs fixed, variable, and semi-variable; dissociating expense semi-variable into fixed cost and variable cost; counting of BEP; comparing of BEP that happened with the yielded sale; and determine profit.
Result of calculation analysis by using BEP as a means of profit planning, knowable that during range of time 2005 ? 2007, Anugrah Jaya Box be able to do the sale above level BEP.
From result analyses the BEP as a means of profit planning during range of time 2005 ? 2007, Anugrah Jaya Box have resided in a state of peaceful. This matter because of company have done the sale above level BEP, with the meaning is beyond question obtained a profit. Profit or company advantage during year 2005 ? 2007 happen the increase of percentage every year. The situation indicate that Anugrah Jaya Box have succeeded to plan the optimally profit by using analysis BEP according to margin of safety ratio.

 

Keyword : Analisis Break Even Point Sebagai Alat Perencanaan Laba

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/286/jiptummpp-gdl-s1-2008-lailykunhi-14291-PENDAHUL-N.pdf


Keywords


Analisis Break Even Point Sebagai Alat Perencanaan Laba