ANALISIS TITIK IMPAS DAN MARGIN OF SAFETY SEBAGAI SARANA PERENCANAAN LABA

Abstract

Break-even point analysis is a method for determining the minimum sales volume required so that a business does not experience a loss, but also has not achieved profit. This study aims to determine the Break Even Point of Bu haji restaurant in selling goat satay, knowing the Margin of Safety obtained and determining the sales volume of goat satay that must be attempted by Bu haji restaurant to plan the desired profit using the BEP method. From the data that has been analyzed by the author, it is found that the break-even point in rupiah and units is 225 servings, with a total revenue of Rp 7,890,465. In addition, the margin of safety value found is Rp 2,609,535 or equivalent to 25%. Rumah makan bu haji wants a 75% increase in profit from the previous profit. After calculation, an additional profit of 75% is obtained, namely Rp 1,085,000 and the restaurant must make sales of 367 servings.