ANALISIS BREAK EVENT POINT (BEP) MULTY PRODUCT UNTUK PERENCANAAN LABA DENGAN PENDEKATAN LINIER PROGRAMMING METODE SIMPLEK
DOI:
https://doi.org/10.51903/manajemen.v4i2.860Keywords:
Break Event Multy Product, Perencanaan Laba, Linier ProgramingAbstract
The purpose of this study is to determine the level of break event point multi product and the amount of sales to achieve the planned profit level using linear programming simplex method. From secondary data provided by CV MD Company located in Bantul D.I Yogyakarta. The results of the study indicated that to achieve the break event point multi product the amount of demand was for product X5 (stool copis M product) with a contribution margin value of Rp. 168,500,000.00. The amount of demand if the company planed a profit of Rp. 20,000,000.00 then the level of demand for product X5 was 1,448 units.
References
[1] C. M. Jay Heizer, Barry Render, Operation Management., vol. 12, no. 2. 1978.
[2] A. Jaenudin, I. Sungkawa, and M. Maryuliyanna, “Analysis of Structure Cost, Break Event Point, and Income Level of Farming Black Rice: A Case Study Palir Village, Cirebon,” vol. 429, no. Icasseth 2019, pp. 33–35, 2020, doi: 10.2991/assehr.k.200402.008.
[3] H. T. Tri, V. P. Hoai, T. N. Huu, and H. N. T. Thu, “Break-Even Analysis in Business for Small and Medium-Sized Enterprises: Study in Gia Lai Province – Vietnam,” 10th Int. Days Stat. Econ., no. September, pp. 1846–1856, 2016.
[4] M. P. Sharma, “Study of Banking Break Even Point: An Innovative Tool for Banking Industry,” Study Bank. Break even point an Innov. tool Bank. Ind., vol. 3, no. 11, pp. 164–168, 2014.
[5] P. Aswal, M. Kumar, and A. Gupta, “A Study on the Organizational Output by Concluding Break Even-Point through the Application of Matlab Simulink Method,” Int. J. Manag. Bus. Res, vol. 4, no. 1, pp. 35–41, 2014.
[6] A. Jamaludin, “ANALYSIS OF BREAK-EVEN POINT IN CV . BATA CIKARANG,” vol. 7, no. September, pp. 259–267, 2019, doi: 10.5281/zenodo.3473114.
[7] D. N. Alnasser, D. O. S. Shaban, and D. Z. A.- Zubi, “The Effect of Using Break-Even-Point in Planning, Controlling, and Decision Making in the Industrial Jordanian Companies,” Int. J. Acad. Res. Bus. Soc. Sci., vol. 4, no. 5, 2014, doi: 10.6007/ijarbss/v4-i5/888.
[8] M. Fadhil Amiros and Y. Herawati, “JAMB (Jurnal Aplikasi Manajemen dan Bisnis) Analisis Pehitungan Break Even Point dan Margin of Safety Sebagai Alat Perencanaan Laba Break Event Point Calculation Analysis and Margin of Safety as a Planning of Income Instrument,” J. Apl. Manaj. dan Bisnis, vol. 3, no. 1, pp. 53–63, 2022.
[9] T. Dwiwinarno and F. Kuswantoro, “Optimisasi produksi dengan Linier Programming ( Studi pada CV . Maza Deco ),” vol. 6, no. 1, pp. 61–71, 2020.
[10] N. U. Handayani, H. Prastawa, and L. I. Fatimah, “Optimalisasi Penggunaan Ruang Kelas Plarind Boulevard Dengan Pendekatan Programa Linier,” J@ti Undip J. Tek. Ind., vol. 1, no. 1, pp. 34–41, 2012, doi: 10.12777/jati.1.1.34-41.
[11] Aminus.R Dan Sarina R.(2022). Analisis Break Even Point Sebagai Alat Perencanaan Laba Pada Pt.Golden Oilindo Nusantara Palembang. Jurnal Manajemen, Volume 10 No 3, pp.354-374.
[12] Romzi, Jusuf Wahyudi, Dan Yossie Yumiati.(2014). Analisis Break Event Point (Bep) Sebagai Alat Perencanaan Laba Pada Industri Minuman Kesehatan (Studi Kasus : Jahe Instan Putri Kelurahan Timur Indah Kota Bengkulu), AGRITEPA, Vol. I, No. 1, hal.100-108.
[13] Simamora.C Dan Muliyani.(2022). Analisis Break Even Point (BEP) Dalam Strategi Perencanaan Laba dan Perencanaan Penjualan bagi UMKM, Jurnal Pendidikan dan Konseling Volume 4 Nomor 6 ,
[14] Rangkuti.F.(1998). Analisis Swot Teknik Membedah Kasus Bisnis.Gramedia Pustaka Utama.
.png)
