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Abstract
Research aims to calculate income, the break event point, profitability, and sensitivity at a venture grinding fish Bintang Laut. Analysis methods used was a qualitative methodology .Value analysis of income business sector was Rp 10.312.343,17. Break event point a is 18,84 kilogram or Rp 1.876.116,65. And value for profitability is 17 % and value for sensitivity is Rp 1,03. Based on the research, can be concluded that this business advantageous and can increase profit by means of increase production and boost sales.
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References
- Garrrison RH dan Norren EW, 2000. Akuntansi Manajerial, buku Satu,Terjemahan A.Totok Budi Santoso. Jakarta (ID): Salemba Empat.
- Halim. 2005. Akuntansi Manajemen, Cetakan Kesebelas. BPFE. Yogyakarta.
- Jumingan. 2008. Analisis Laporan Keuangan. PT. Bumi Aksara. Jakarta
- Mulyadi, 2007. Akuntansi Biaya. BPFE-UGM, Yogyakarta.
- Reswita, 2006. Penuntun Praktikum Akuntansi Manajemen. Jurusan Sosial Ekonomi
- Pertanian. Fakultas Pertanian. Universitas Bengkulu.
- Sugiri, 2009. Akuntasi Manajemen, Edisi keempat. UPP STIM YKPN, Yogyakarta.
- Susanto. 2005. Budidaya Ikan di Pekarangan edisi revisi. Penebar Swadaya. Jakarta.
References
Garrrison RH dan Norren EW, 2000. Akuntansi Manajerial, buku Satu,Terjemahan A.Totok Budi Santoso. Jakarta (ID): Salemba Empat.
Halim. 2005. Akuntansi Manajemen, Cetakan Kesebelas. BPFE. Yogyakarta.
Jumingan. 2008. Analisis Laporan Keuangan. PT. Bumi Aksara. Jakarta
Mulyadi, 2007. Akuntansi Biaya. BPFE-UGM, Yogyakarta.
Reswita, 2006. Penuntun Praktikum Akuntansi Manajemen. Jurusan Sosial Ekonomi
Pertanian. Fakultas Pertanian. Universitas Bengkulu.
Sugiri, 2009. Akuntasi Manajemen, Edisi keempat. UPP STIM YKPN, Yogyakarta.
Susanto. 2005. Budidaya Ikan di Pekarangan edisi revisi. Penebar Swadaya. Jakarta.