文章基本信息

标题：CALCULATION APPLICATION ON BREAK EVEN POINT (BEP) AS PROFIT PLANNING TOOL AT SMES CURUG GENTONG
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作者：Vely Randyantini ; Zuhad Ichyaudin
期刊名称：Faculty of Economics
出版年度：2009
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：Key Words : CALCULATION APPLICATION, BREAK EVEN POINT (BEP),SMEs CURUG GENTONGABSTRACT :The success of a company is generally characterized by the ability ofmanagement planning. Planning is essentially shaping the future activities of thecompany's profit planning. Until now Curug Gentong SMEs has not yet used theBEP calculation for its planning profit. There are two interrelated factorsaffecting the company's earnings the cost and the volume of products sold. Theconcept of studying this relationship is the calculation of Break Even Point. Inplanning the profit relationship between costs, volume and profit holds a veryimportant role to assist management in planning a company's profits. WorkPractice Through this report, I want to know about these relationships on SMEsCurug Gentong for the period January June 2009 by using the method ofbreak-even point and Margin Of Safety. Work Report of the results of thispractice, may conclude that if the company wants to achieve the desired salesvolume in the period of July December 2009, the company must consider theresults of calculations have been done so that the company did not suffer losses.The results can be used as a reference by SMEs Curug diperiode Gentong nextto make financial planning for more advanced or SMEs can compete with otherareas of crafts.