Break Even Point Analysis for Amplang Business Profit Planning

The aim of this research is to find out how much sales volume must be achieved in producing and selling 2 products so that this business is in Break Even Point (BEP) condition. The first research stage is to separate fixed costs and variable costs; second, classifying fixed costs and variable costs and determining production and sales volumes; third, is to carry out analysis and calculations using the BEP formula. This business can increase its production to obtain planned profits in the future. The results of the research show that: (1) Break Even Point in 2022 is IDR 20,369,132.00 with sales of 412 units consisting of 230 Milkfish Amplang and 182 Units of Tenggiri Fish Amplang, (2) Margin of Safety is 90% (3) and the estimated profit the company wants to increase by 10% or Rp. 12,856,700.00 in 2023, then the company must be able to sell a total of 791 units or Rp. 39,092,219.00.