Analisis Titik Impas Sebagai Alat Perencanaan Laba Pada Kegiatan Stuffing (Studi Kasus Pada PT.Seacon LNJ Terminal Tahun 2020-2021)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Santoso, Fabian Raihandana
Subject
658.15 - FINANCIAL MANAGEMENT
Datestamp
2023-04-28 02:40:54
Abstract :
The purpose of this study is to determine to the break-even point in units and in rupiah that will be used for profit planning. This type of research is quantitative analysis. The sample used in this study is total unit sales of stuffing activities from 2020 to 2021 and behavioral cost classification from 2020 to 2021. The analysis technique in this study uses case study at PT. Seacon LNJ Terminal using Break Even Point (BEP) analysis and Margin of Safety (MOS). The results of Break Even Point (BEP) analysis from 2020 to 2021 is considered passed the break even point, The result of sales revenue analysis in 2022 if the company want to make profit at Rp 1,800,000,000 than the minimum stuffing sales must be at Rp 5,448,407,265.
The purpose of this study is to determine to the break-even point in units and in rupiah that will be used for profit planning. This type of research is quantitative analysis. The sample used in this study is total unit sales of stuffing activities from 2020 to 2021 and behavioral cost classification from 2020 to 2021. The analysis technique in this study uses case study at PT. Seacon LNJ Terminal using Break Even Point (BEP) analysis and Margin of Safety (MOS). The results of Break Even Point (BEP) analysis from 2020 to 2021 is considered passed the break even point, The result of sales revenue analysis in 2022 if the company want to make profit at Rp 1,800,000,000 than the minimum stuffing sales must be at Rp 5,448,407,265.
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