ANALISIS PERHITUNGAN BREAK EVEN POINT (BEP) PADA USAHA KERUPUK KEMPLANG RIZKY 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 ” Analysis of Break Even Point (BEP) on business Kerupuk Kemplang Rizky Palembang“. The objectives of this researc are to know the cost clasification in production, the BEP in rupiah for all product and the BEP in rupiah and unit for each product. The data were collected throught the results of interview, observation and library research by using BEP Multiproduct formula. The results showed there are no clasification cost in production on business kerupuk kemplang Rizky Palembang, if the company do the clasificatio cost the total of variabel cost is Rp Rp 90.461,5. and the total of fixed is Rp 123.444.800,8. Bep in rupiah for all product is Rp 220.437.144,28. For the each product all of have got the BEP points or got the profit. It is suggested kerupuk kemplang Rizky must do a cost clasification in production and do Break Even Point calculation in rupiah for all products and Break Even Point calculation rupia and unit for each product in order to know how many products have to be sold to get the profit