Work

Profit Planning Analysis with Break Even Point Approach at PT. Sinar Jaya

Year: 2024

Type: article

Abstract: Sales management is important for a company to control profitability and avoid the risk of loss. In reality, companies are often faced with the possibility of loss and the ability to manage sales can affect the magnitude of this risk. Break Even Point (BEP) analysis can be an effective strategy to determine the minimum sales amount so that the company avoids losses. In this study, analyzed sales at PT Sinar Jaya using BEP analysis for the period January to December 2023. The results of the analysis show that the company is consistently able to achieve BEP and earn profits above 7% every month which reflects operational efficiency in profit stability. In addition, the Margin of Safety (MoS) value which is always above 20%, with a peak reaching 70%, shows that the company has strong protection against risk.

Source: International Journal of Global Operations Research

DOI: 10.47194/ijgor.v5i3.327

Authors: Sania Bisyarah, Sri Novi Elizabeth S

Institution: Padjadjaran University

Language: English

Topic: Business, Education, Mathematics Research

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

OpenAlex ID: W4402076520

FWCI:

Cites: 7

Cited by:

Related to: 10