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ANALISIS BREAK EVEN POINT SEBAGAI ALAT BANTU PERENCANAAN LABA PADA PT. ROHA LAUTAN PEWARNA, CIKARANG

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ABSTRACT BREAK EYEN POINT ANALYSIS AS A TOOL IN PLAI\INING FORPROFITPT. ROHA LAUTAN PEWARNA, CIKARANG By: PAMELA SIMANJT]NTAK This sudy aims to determine profit planning aod analysis of Break Even Point as a tool for profit planning at PT. Roha Lautan Pewama. Those used in the research method of writing essay is descriptive method by which data is collected and than processed analyzed, and finally a conclusion. Data collection techniques by field research, interviews, and study documentation. Furthermore, the data is processed and analyzed by using the formula Break Even Point, to perform cost segregation semivariable to fxed cost and variable cost base on the percentage that have been made by the company. Based on the interview, the planning process done only on the basis of estimation and planning in total with a budged in 2010, the company will sell the product as much as 100,00 units with sales price per unit is Rp 200,000. But the realizarion company only able to sell 92, 652 units with a units with a unit price Rp 197 246.24. this occurs due to the fluctuaring dollar price. Based on the result of result of research conducted by the author know that, Break Even Point analyzis shows that the company can achieve total revenues of Rp 9,161,W3,771.A and the total cost of Rp 9,161 ,N3,771.62, fixed costs amounting to Rp 2,162,321,072.84and variable cost of Rp 6,998,682,698.78, with units at 46,444.50 and the selling price per units Rp 107,246.24. Relationship Break Even Point will profit planning is if sales is rising with all the elements of constant cost and constant unis sold, tlle profit will incrrases bhy all elements of fixed costs and fixed unit sold, the profits will increase. Thar is the relationship between the cost-volomeprofit organization.