PERHITUNGAN BREAK EVEN POINT (BEP) PADA USAHA KECIL MENENGAH (UKM) “JAYA ROTAN” PALEMBANG

The title of final report is “The Calculation of Break Even Point (BEP) UKM Jaya Rotan Palembang”. The objectives of this research are to know the cost clasification in production, the BEP in rupiah for all product and the BEP in rupiah and unit for each product. The data were collected througt the results of interview and library research by using BEP Multiproduct Formula. The results showed there are no clasification cost in production at UKM “Jaya Rotan” Palembang, if the company do the clasification cost the total of variabel cost is Rp 521.160.686and the total of fixed is Rp 46.856.250. BEP in rupiah for all product is Rp 181.613.372,1. For the each product all of have got the BEP points or got the profit. It is suggested UKM “Jaya Rotan” Palembang must do a cost clasification in porduction and do Break Even Point calculation in rupiah for all products and Break Even Point calculation rupiah and unit for each product in order to know how many products have to be sold to get the profi