ANALISIS PERHITUNGAN BREAK EVEN POINT (BEP) PADA USAHA KECIL DAN MENENGAH (UKM) RIDHO JAYA PALEMBANG

The title of final report is The Analysis of Break Even Point (BEP) Calculation at Small Medium Enterprises (SME) Ridho Jaya Palembang. The objectives of this research are to know the BEP in rupiah for all products and the BEP in rupiah and in unit for each product. The data were collected throught the results of interview, observation, and library research by using BEP Multiproduct Formula. Herjanto (2008:151) say that analysis of break even is an analysis find one point in revenue cost curves that show cost is equal revenue. The results are BEP in rupiah for all products is Rp 650.586.000 and BEP in unit for each product all of have got the BEP points. But, there are over production and it’s make some products is not sold. It is suggested UKM Ridho Jaya must do Break Even Point calculation in rupiah for all products and Break Even Point calculation in rupiah and unit for each product in order to know how many products have to be sold to get the profit. And then, UKM Ridho Jaya have to take notice about quantity of product for the next year to maintain excess production and suggest to do FIFO methods for sale the excess production