PERHITUNGAN BREAK EVEN POINT (BEP) DALAM JUMLAH UNIT DAN RUPIAH PADA USAHA GENTENG “SRI” DI TALANG KELAPA

This final report is written for fulfil one of the requirements to finishing the education in Diploma III at Business Administration Department, State Polytechnic of Sriwijaya. The tittle of this final report is “Calculating of Break Even Point (BEP) in amount of the unit and the rupiah at Usaha Genteng “SRI’ at Talang Kelapa. Based on the data obtained for writing this report with observation activity and interview activity. The result is the point of BEP (unit) at 2015 is 4.744 unit of roof and BEP (Rp) at 2015 is Rp 4.111.110. If this company wants planning profits for Rp 30.000.000 then he must do sale the roof as many 120.128 units or get result of selling as much Rp 104.111.110. Based on the count that had been done, the writer suggest Usaha Genteng “SRI” to keep counting break even point (BEP) and must be increase of employees performance, marketing process and also give the best quality of product to the consumer