ANALISIS PERENCANAAN LABA JANGKA PENDEK PADA USAHA MEUBEL TOHA MALANG

The study aims to determine earnings planning using break even point analysis. Break even point analysis (BEP) is one of the tools used by management companies to find out how much a certain level of sales, where the companies not make a profit and not suffer loss (break even). The type of research used is descriptive research with quantitative data, data sources used are primary data and secondary data with data collection techniques using documentation techniques. The research result in 2019 and 2020 after semivariable costs are separated into fixed costs and variable costs, the company can even calculated the break even point mix. Break even point mix in 2019 was achieved at the level of sales buffet tv products amounting to Rp 276.012.000 with buffet tv sales of 18 units and operating profit of Rp 352.316.194. Break even point mix in 2020 was achieved at the level of sales of buffet tv products amounting to Rp 223.912.500 with buffet tv sales of 15 units and operating profit Rp 527.316.194. Forecasting sales Meubel Toha Malang in 2019 as many as 95 units and forecasting sales in 2020 as many as 106 units. The margin of safety in 2019 is 83% and in 2020 it is 87%. Profit planning in 2019 Meubel Toha Malang has a sales target of Rp 1.325.991.242 with 422 units of products. For 2020 the sales target is Rp 1.577.036.695 with 489 units of products