Break Even Point for Profit Plan (Case Study at PT. Goodyear Indonesia Tbk.)

Aisiyah, YossitaNoor (2012) Break Even Point for Profit Plan (Case Study at PT. Goodyear Indonesia Tbk.). Sarjana thesis, Universitas Brawijaya.


Break even point analysis is a method or technique used by the managers decide to determine the relationship between costs, profit and production volume of at least that the company did not get profit or suffer loss. By using this analysis, management can also calculate company profit in allow years. This research, researcher want to find out and calculate the break even point of PT. Goodyear Indonesia Tbk. by using break even point analysis, then make a measurement from the data to graph. This research will help management know about that break-even point analysis is one of the simplest yet least used analytical tools in management and helps to provide a dynamic view of the relationships between sales, costs and profits. This research uses descriptive method with approach of case study. The focus of research includes separation costs, such as fixed cost, variable cost, and semi-variable cost where those cost will used as based to calculate profit plan and how much they should sales. The result of this analysis is separation of cost divided by two costs, such as fixed cost and variable cost. From the research calculation, show that the amount of fixed cost is 3,766,132 and the amount of variable cost is 46,396,565. Break even point calculation is one way of to analysis the volume profit and analysis break even point can used to determined the limits company‟s minimum standard of loss or profit. Break even point calculation to obtain the minimum of a sales and production. Based on total variable costs and fixed costs, then the break even point obtained in 2011 from PT. Goodyear Indonesia Tbk. amounted to 148,273 units or $ 22,153,718. In profit planning, PT. Goodyear Indonesia Tbk. target profit increase of 15%. To meet these targets then the PT. Goodyear Indonesia Tbk. should increase sales of its products by 236.317 units or $ 2,236,332. Margin of safety is used to find out how the planned sale of the company is may decline, but the decline is not to make the company suffered a loss. Based on calculation, the margin of safety of PT. Goodyear Indonesia Tbk. is 37.25%. iv By using break even point analysis, company can determine minimum sales levels and determine the level of selling price to obtain a certain profit. Break even point analysis can also provide information to management about the profits from the sale of the company at various levels and suggests the possibility that related to changes in costs and sales as well as its influence on company profits.

Item Type: Thesis (Sarjana)
Identification Number: SKR/FIA/2012/498/051203587
Subjects: 600 Technology (Applied sciences) > 658 General management
Divisions: Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga
Depositing User: Hasbi
Date Deposited: 05 Dec 2012 11:13
Last Modified: 18 Oct 2021 08:38
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