Analisis Break Even Point Sebagai Alat Perencanaan Penjualan Pada Tingkat Laba Yang Diharapkan (Studi Kasus Pada Perhutani Plywood Industri Kediri Tahun 2013-2014)

This study aims to determine the sales planning on anticipated profit levels and to determine the distribution ot the sales of each product to achieve the expected profit by using analysis Break Even Point. This analysis is one tool used by management companies for help in knowing how big a certain level of sales, so companies do not profit and loss (break-even). This type of research is descriptive research with quantitative approach, the source of the data used is secondary data with data collection techniques using financial data document Perhutani Plywood Industry Kediri. The survey results revealed that after the separation semivariabel costs into fixed and variable costs showed that BEP mix occurred in sales of Rp 43,851,836,859.48, - and the margin of safety amounted to 50.51%. The company wants increase in profit for 2015 amounted to Rp 11,519,848,193, - the sale of plywood that must be achieved as much as 1,695,576.41 shares or Rp 88,614,216,869.27, -. Based on the analysis, it was concluded that the sales plan on the level of the expected profit is proven to generate profits as expected, so the break even point analysis can be used as a reference company management in decision making