Perencanaan Penetapan Laba melalui Pendekatan Analisis Break Even Point (BEP) Perusahaan Wingko UD. Tujuh Tujuh Elok Babat - Lamongan
DOI:
https://doi.org/10.30737/ekonika.v2i1.19Abstract
This research is a type quantitative descriptiveresearch on companies wingko UD TUJUH TUJUH ELOK Babat whit the title “Planing the estabilishment of profit though analysis approach break even point (BEP) on the company wingko UD. TUJUH TUJUH ELOK Babat Lamonganâ€. Analyzing profit planning methods break even point on wingko to find large companies and large minimum targets to be achieved by the company the stages of analysis used by the autor in the study ware: (1) separation costs (2) The calculation of BEP analysis (3) The calculation of profit planning (4) calculation of Margin Of Safety. The results of the company Wingko UD. SEVEN SEVEN ELOK Tripe show (1) by using analysis Break Even Point can help establish planning on company earnings in 2014 (2) the company wingko UD. Seven Seven Elegant able to achieve a minimum level of sales by reaching a point Break Even Point (3) a large margin of safety can be achieved by the company and did not experience a loss. The conclusion of this research is to use analysis Break Even Point can help to establish large production and total sales volume in order not to experience losses.
Keywords : Break Even Point; profit plan
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Penelitian ini merupakan jenis penelitian deskriptif kuantitatif pada perusahaan wingko UD.TUJUH TUJUH ELOK Babat dengan judul “perencanaan penetapan laba melalui pendekatan analisis Break even Point perusaan wingko UD.TUJUH TUJUH ELOK Babat Lamonganâ€. Menganalisis perencanaan laba menggunakan metode break even point pada perusahaan wingkountuk mengetahui besar minimum serta besar target yang harus dicapai oleh perusahaan. Tahap tahap analisis yang harus dilalui oleh penulis adalah: (1) pemisahaan biaya (2) penghitungan analisis BEP (3) perhitungan perencanaan laba (4) perhitungan Margin Of Safety. Hasil penelitian dari perusahaan Wingko UD. TUJUH TUJUH ELOK Babat menunjukkan (1) dengan menggunakan analisis Break Even Point dapat membantu menetapkan perencanaan laba tahun 2014 pada perusahaan (2) perusahaan wingko UD. Tujuh Tujuh Elok dapat mencapai tingkat minimum penjualan dengan mencapai titik Break Even Point (3) besar margin of safety dapat dicapai oleh perusahaan dan tidak mengalami kerugian. Kesimpulan dari penelitian ini adalah dengan menggunakan analisis Break Even Point dapat membantu untuk menetapkan besar produksi dan jumlah volume penjualan agar tidak mengalami rugi.
Kata kunci: Break Even Point; Perencanaan Laba
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References
Darsono. 2009. Manajemen Keuangan : Kajian Pengambilan Keputusan Bisnis Berbasis Analisis Keuangan, Jakarta : Nusantara Consulting
Horngern, Charles T., Datar, Srikant M., Foster, George., 2006, Akuntansi Biaya. Edisi Dua Belas. Jakarta : Erlangga
Mulyadi. 2010.Akuntansi Biaya.Edisi 6. Yogyakarta: UPP-AMP YKPN
Riyanto Bambang. 2010. Dasar – dasar pembelajaran perusahaan. Edisi 4. Yogyakarta:BPFERusdiana. 2014 Manajemen Operasi. Bandung : CV.Pustaka Setia
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