Analisa Titik Impas (Break Even Point) Berbagai Jenis Produk dengan Pendekatan Proporsional dan Single Fixed Expenses Pada Bisnis Kopi RPD

Abstract

This paper aims to discuss a case study of the calculation of the
break-even point in the RPD Coffee Business. The method or
approach used is through two propositional approaches and single
fixed costs. The First Approach obtains BEP in Units and BEP in
currency or Rp for each product line, namely: Product line 1 (L1)
has a BEP volume in units of 64.1 and BEP in sales of Rp
3,205,061.83. L2, has a BEP in units of 72,162, BEP in sales of Rp
1,804,046.57. L3 has a BEP in units of 11,900 units with a BEP in
sales of Rp 1,785,060.71. L4 has a BEP in units of 26.2 units with a
BEP in sales of Rp 1,837,784.32. Second, the Multi-Product Break
Even Analysis Approach with Single Fixed Cost obtained by the
RPD coffee business, BEP is the same as Fixed Cost as one part
with a margin contribution ratio (0.797) or 79.7% which is Rp
7,579,331.64. The advantage of the second approach in determining
BEP is that Fixed Cost does not need to be proportional.