Analisis Break Event Point Dalam Kebijakan Perencanaan Penjualan Dan Laba (Studi Pada PT Wonojati Wijoyo Kediri)

Analysis of break even point is an analysis to obtain information which a sale must be achieved by a company that does not lose and not make a profit. The purpose of this study is provide an overview to the companyin order to plan sales and profit accordingly. The application of the break even point analysis can be used to plan sales and profit planning. The study was a descriptive study. The results of the analysis conducted in PT Wonojati Wijoyo in 2014 can be seen separation costs can be known semivariabel Rp 7.547.557.728,06 fixed costs and variable costs Rp 27.564.958.119,93 with a contribution margin ratio of 31%, while the BEP Multiproduct knowable that PT Wonojati Wijoyo reach break-even point at the time of sale of the company is Rp 24.335.622.425 or at the time of sale 15.944unit. Calculation of 39 % Margin Of Safety. If the company wants profit rose 20%, the sales to be achieved is Rp 43.081.969.753 or 27.718units for product Garden Furniture and 98.429units for products Parquet Block. Based on the analysis, break even point can be one of the tools that can be considered by the company for use in Sales and Profit Planning Policy