ANALISIS BREAK EVEN POINT PADA USAHA BENGKEL MOTOR DESA PETALONGAN KECAMATAN KERITANG KABUPATEN INDRAGIRI HILIR

  • NELVA SISKAWATI Universitas Islam Indragiri
Keywords: break even point, fixed costs, variable costs

Abstract

The purpose of this study was to analyze the size of the break even point in the Motorcycle Workshop Business in Indragiri Hilir. The data used are secondary data that is data on fixed costs, variable costs, sales volume and selling prices.

The results of the study using Break even Point analysis, it was found that the motorcycle repair shop business temples were able to optimize performance so as to obtain sales and get maximum profits because the sales of the workshop products were able to sell product yields of Rp.6,562,000 in one month or more. from sales in the break even point analysis used and this business has already achieved profit because it is able to sell as many as 7 units / products. 

Published
2020-12-26
Section
Articles