Analisis Break Even Point Sebagai Alat Bantu Perencanaan Laba pada PT. Ikanindo Rekatama Cipta

Agustin, Ribka (2012) Analisis Break Even Point Sebagai Alat Bantu Perencanaan Laba pada PT. Ikanindo Rekatama Cipta. Undergraduate thesis, Universitas Katolik Darma Cendika Fakultas Ekonomi.

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Abstract

Construction services company PT. Ikanindo Rekatama Notices, a company that has both short-term and long term goals. Short term goals are generally at a profit, while the long-term goal is to maintain the viability of the company, able to compete in the increasingly fierce competition. The size of profits is often a measure of the success of a company. By using analysis of Break even point the company will get information on how the break-even project. The problem taken by researchers is whether the PT. Notices have Ikanindo Rekatama determine break even point, volume, and margin of safety on every project. The purpose of this study was to determine the break even point on the operations of each project, volume, and the margin of safety on every project. The approach of this study used a qualitative approach. Data collection techniques derived from the research literature as theories derived from the literature, and field research with observation and documentation of data required the researcher. The results showed for the project with BEP Hotel Utami Rp 513,442,080.64, MOS 47.76%, then profit by 23%. Project Pigeon with BEP Rp 238,444,848.14, MOS 66.52%, then profit by 51%. Project Umbra Prasia with Rp 388 724 265 BEP, MOS 38%, then a profit of 6%. Bridge project with the BEP Siola Rp 302,006,583.52, MOS 38%, then profit by 21 %. Lotte Siola project with BEP Rp 873,015,044.63, MOS 29.91 %, then a profit of 12%. The conclusion to be drawn by the researchers is the break-even and margin of safety affects the size of the gain in profit planning, and increase or decrease the selling price, variable costs and fixed costs will affect the break even point. So with that one needs to separate cost categories Based on fixed costs or variable costs, in addition to the need for coordination between the purchasing and the estimator of the costs budgeted or incurred, this will help the company determine the selling price and the desired profit planning

Item Type:

Thesis (Undergraduate)

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