PERHITUNGAN BREAK EVEN POINT (BEP) PEMPEK KAPAL SELAM PADA PEMPEK SENTOSA PALEMBANG

This final report is about The calculation of Break Even Point (BEP) 2013 at Pempek Sentosa Palembang. The purposes in wtitting this final report are to know the break even point in Rupiah for small pempek and big pempek, the break even point in unit for small pempek and big pempek.The data were collected from the result of interview, observation, and library research with the calculating break even point’s formula. The result is Pempek Sentosa Palembang never make a calculation of break even point (BEP) in unit and Rupiah, so that’s why, the writer make the calculation of break even point in 2013. The break even point in unit are 339.680 unit for small pempek and 22.153 unit for big pempek. The break even point in rupiah are Rp 405.346.062,- for small pempek and Rp 193.292.867,- for big pempek. According the result, if Pempek Sentosa Palembang want to get profit, so it must decrease the costs and increase sales volume