PERHITUNGAN BREAK EVEN POINT (BEP) TERHADAP PRODUK PEMPEK PADA TOKO AAN PALEMBANG

The final report discussion about production, and operations management to see the break even point calculation at Aan shop in Palembang. The purpose of this final report discusses the break-even point in rupiah and units in 2013, in order to determine the capacity must be produced in one year by company. In writing this final report, the authors obtained data through interviews and library research. Data were analyzed using quantitative analysis methods. The conclusion of this report is Aan shop has exceeded the break even point for all products. Break even point in units of the total of all the products reached 356,528 unit and break-even point in out rupiah at Rp 476,611,600, while the company Aan shop Palembang in 2013 for all the products has sold 2,252,244 unit to Rp 3,010,272,000 result in this case means the store has to make a profit. So that suggests this the store to open branches the other region. Keyword: break even point calculatio