PERHITUNGAN BREAK EVEN POINT (BEP) DALAM JUMLAH RUPIAH DAN UNIT PRODUK BATU BATA PADA PABRIK BATU BATA “SUPER AR” DI AIR BATU, BANYUASIN.

The factory of Batu Bata “SUPER AR” located in JalanSukamakmur Air Batu, Banyuasin. The Calculation Break Even Point (BEP) in Rupiah dan Unit ForBatu Bata Product at Batu Bata “SUPER AR” Factory. In deciding value of Break Even Point (BEP) at Batu Bata “SUPER AR” factory, it is collected data by direct interview to the owner of batubata “SUPER AR” factory. From the interview in 1 month or in a single production batubata “SUPER AR” factory to produce 60.000 unit of batubata. Calculating data Break even point (BEP) of batubata in rupiah and unit in a single production for 1 month the calculation Break even point (BEP) of batubata in Rupiah Rp 14.326.389,- and 35.878 unit of batubata. The factory of batubata “SUPER AR” got profit Rp 6.930.000,- for a single production for 1 month with sale Rp 400,- per unit of batubata. In the next production batubata “SUPER AR” want to plan a profit Rp 7.500.000,-, and then to achive the profit plan batubata “SUPER AR” factory must produce batubata in rupiah Rp 24.743.005,- or 61.965 unit of batubata. The recommendation that writer gave for batubata “SUPER AR” factory is maintaining the quality of batubata and more adequate equipment such as additional equipment