CD Skripsi

Analisis Break Event Point Sebagai Alat Perencanaan Laba Pada Pt. Perkebunan Nusantara V Pekanbaru

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The aim of this research is to find out how to calculate break even points in profit planning and what the level of margin of safety is. This type of research is descriptive research with a quantitative approach. The type of data used is secondary data in the form of financial reports obtained from PT. Perkebunan Nusantara V Pekanbaru. The research results show that company (1) was at the break event point in 2018, namely IDR 1,439,575,914,520. The break event point in 2019 is IDR 1,795,921,314,272. Break event point in 2020 IDR 1,873,578,437,670. The break event point in 2021 is IDR 2,135,254,142,662 and the break event point in 2022 is IDR 2,149,133,893,700. This shows that the company can meet all costs and the company experiences profits from 2018-2022 (2) but for rubber commodities it is not it can be said to be a break event for the company because seen from the break event point for the rubber commodity itself the production costs incurred are greater than rubber income so that income cannot cover these costs, this is influenced by variable costs increasing (3) in 2023 with an estimated profit of 5% of 2023 profit so that the company does not experience losses, sales must be made of IDR 13,814,057,502,305.

Keywords: Break Event Point, Margin of Safety and Profit Planning

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2001136034

Penerbit

Pekanbaru : Universitas Riau FISIPOL Administrasi Bisnis., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2001136034

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Ilmu Administrasi Bisnis

Info Detail Spesifik

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Pernyataan Tanggungjawab

Mutia

Versi lain/terkait

Lampiran Berkas

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