ANALISIS BIAYA PRODUKSI DAN BREAK EVEN POINT (TITIK IMPAS) SEBAGAI ALAT PERENCANAAN LABA PADA INDUSTRI TAHU DESA KARANG ANYAR KECAMATAN BERINGIN KABUPATEN DELI SERDANG

Indra Fauzi; Toni Hidayat; Budi Antoro; Tina Herianty Masitah; Fitria Maharani

doi:10.46576/wjs.v4i2.6566

Authors

Indra Fauzi Universitas Muslim Nusantara Al-Washliyah
Toni Hidayat Universitas Muslim Nusantara Al-Washliyah
Budi Antoro Universitas Muslim Nusantara Al-Washliyah
Tina Herianty Masitah Universitas Muslim Nusantara Al-Washliyah
Fitria Maharani Universitas Muslim Nusantara Al-Washliyah

DOI:

https://doi.org/10.46576/wjs.v4i2.6566

Keywords:

production cost, break event point, profit planning.

Abstract

This research seeks to examine Production Costs and the Break-Even Point as strategic tools for profit planning in Mrs. Paya’s tofu enterprise, located in Karang Anyar Village, Beringin Subdistrict, Deli Serdang Regency, North Sumatra. The study employs a descriptive quantitative approach. The sampling method utilized in this research is the saturated sampling technique.The results showed that annual production costs fluctuated, with total production costs of IDR 653,381,000 in 2021, IDR 717,850,000 in 2022, and IDR 654,628,000 in 2023. The break-even point for 2021 is 130,676 units, for 2022 is 143,570 units, and for 2023 is 130,926 units. The profit earned for each year is IDR 653,379,000 for 2021, IDR 717,850,000 for 2022, and IDR 654,632,000 for 2023.

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