ANALISIS BREAK EVEN POINT SEBAGAI ALAT PERENCANAAN PENDAPATAN PADA TINGKAT LABA YANG DIHARAPKAN (STUDI KASUS PADA BADAN PENGELOLA PPRS APARTEMEN X)

PANGGABEAN, MAYA SYAKINA (2018) ANALISIS BREAK EVEN POINT SEBAGAI ALAT PERENCANAAN PENDAPATAN PADA TINGKAT LABA YANG DIHARAPKAN (STUDI KASUS PADA BADAN PENGELOLA PPRS APARTEMEN X). D3 thesis, Universitas Negeri Jakarta.

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Abstract

MAYA SYAKINA PANGGABEAN. 8328154476. Analysis Of Break Even Point As An Instrument Of Income Planning On The Expected Profit. Program Studi DIII Akuntansi. Fakultas Ekonomi Universitas Negeri Jakarta. The study research aims to find out the income planning at the level of profit expected to know sebraan income of each prosuk in achieving the expected profit dnegan use Brak Analysis Point Point, This analysis is one tool used by company management to dpat help in knowing how big a certain level of income, so the company does not earn a profit or suffer a loss (breakeven). The type of research used adlah primary data dnegan data collection techniques using financial data documents Apartment X. The results of the study note that after the separation of semivariable costs into fixed costs and variable costs show that the BEP in 2016 occurred in the income of Rp 150.878.824.288, - and in 2017 the revenue was Rp 126,649,396,002. The Company wants to increase its profit for 2017 by Rp 9,228,479,213, and for 2018 Rp 7,412,890,053, - for 2017 revenues must reach Rp 184,569,584,261, and for the year 2018 revenues must reach Rp 148,257 .801.075, -. In addition, the realization of income in 2017 is not in accordance with the income planning for 2017 that has been made. Based on the results of the analysis, it is concluded that the income plan at the expected profit level is proven to generate profit in accordance with the expected, so that the analysis of break even point can be used as a reference for company management in decision making, and for planning other consideration in determining the increase of price product. Keyword : Break Even Point, Costs, Income and Profit.

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