The implementation of break-even point analysis towards cost, volume and profit planning on PT Chroen pokphand tbk (medan branch)

jesslyn, jesslyn (2019) The implementation of break-even point analysis towards cost, volume and profit planning on PT Chroen pokphand tbk (medan branch). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Facing globalization means more competitions which happen to be a challenge for the go public companies to achieve target profit. Therefore, in this research, break-even point analysis method is applied, since it shows the point where company neither gaining any profit nor suffering from loss. So, it is considered as a suitable tool for planning and making decision. This research investigates whether or not the implementation of break-even point analysis affects company’s cost, volume, and profit planning at PT Charoen Pokphand Indonesia Tbk (Medan Branch). Break-even point analysis is an indicator that represents the point at which turnover comes from sales of production includes all variable costs related to sales volume and fixed costs associated with the period. In other words, the break-even point corresponds to the level of activity, where the turnover obtained from sales of production equals cost, and profit is zero, the starting point from which the company earns a certain profit resulting in profitable activities.This research is conducted with a qualitative research design. The research methods used in this research is descriptive research method,with primary and secondary data sources. The data collection for this research are collected through interview and internet.The result of this research shows that break-even point analysis is effective to be applied in planning cost, volume, and profit, since the comparison between the projected profit and the realization is favourable for January, February, and March 2019, which means that the target profit of the company for those months are reached.

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