PENERAPAN BREAK EVEN POINT (BEP) DALAM MENENTUKAN VOLUME PENJUALAN DAN LABA (STUDI KASUS PADA PABRIK KEMPLANG MATAHARI 222 PALEMBANG)

This final report is written to fulfil one of the requirements in finishing the Education in Diploma III at Business Administration Departement, State Polytechnic of Sriwijaya. The title of this final report is ” Applicability of the Break Even Point (BEP) in Determining the Sales Volume and Profit (Case Study on Pabrik Kemplang Matahari 222 Palembang)“. Based on the data that were collected from observation and direct interview that had been done, The author found some problems, they are the factory had not made the classification of fix cost and variable cost and also there was a descent of sales volume of Kemplang Ikan biasa. Based on the analysis that had been done, the writer suggest Pabrik Kemplang Matahari 222 Palembang to use break even point analysis, so that the factory can determine the minimum sales and sales volume that should be realized for getting the expected profit