BREAK EVEN POINT ANALYSIS ON PONDOK QUEENY GEPREK CHICKEN BUSINESS IN BENGKULU CITY

Abstract

Some geprek chicken businesses from the beginning of opening their business have never analyzed how much portion of the product should be made so that the business returns on investment, to achieve profit, it is necessary to plan so that the capabilities of the geprek chicken business can be deployed in a coordinated manner in achieving these goals. In order for the amount of profit to be easily determined, the geprek chicken business must first know what the break-even point is. The location of the study was determined purposively at Usaha Ayam Geprek Pondok Queeny Kota Bengkulu. The collection of respondents in this study was carried out purposively. This means that the selection of respondents is based on criteria developed in advance by the researcher. Data used Primary and Secondary. The stages that will be carried out in the data processing process are sales data, group goods according to the costs needed, determine fixed costs, determine variable costs (VC), calculate variable costs per portion, determine break . Production data in the geprek pondok queeny chicken business has fixed costs of Rp. 4,183,210 / month, and variable costs incurred of Rp. 13,879,000 with a total production of 2,574 portions. The variable cost per portion of geprek pondok queeny chicken is Rp5,391,99689 which is obtained from total variable costs divided by the number of sales in one month, geprek chicken is sold at a price per serving of Rp10,000. Based on the results of the Break Even Point (BEP) calculation, the minimum sales amount that must be obtained by the pondok queeny geprek chicken business to break even (BEP) is 907.814057 servings / month and for the break-even point of rupiah sales of geprek chicken products must be able to sell the same product results as Rp9,078,140.57 / month.