PERHITUNGAN BREAK EVEN POINT LEMARI PAKAIAN PADA UD SENTOSA JAYA TAHUN 2019 --

ABSTRACT
Nur Fadilla Agiestha.2020. Break even point calculation for wardrobe at UD Sentosa Jaya. Under the guidance of Mr. Drs. Khairil Akbar, M.Sc as the first mentor and Mr. Yulius Gessong Sampeallo, S.E., M.M. as the second guide.
The purpose of this study is to determine the breakeven point of UD Sentosa Jaya in producing wardrobe. The analytical tool used in this study is the break even point method in units and rupiah, and at the margin of safety. The place of research is UD Sentosa Jaya. The results of the study showed that the break even point for wardrobe sales was Rp. 284.940.765.- (Breakeven sales) and 815 Units (breakeven sales units). The sales value of UD Sentosa Jaya's wardrobe in 2019 has been above the breakeven point, so this business can be said to be in a safe condition. With a 71% margin of safety value calculated, UD Sentosa Jaya can be said to be in very good condition.

Keywords : calculation, Break Even Point, Margin Of Safety