PERANAN BREAK EVEN POINT SEBAGAI SALAH SATU ALAT BANTU MANAJEMEN TERHADAP PEROLEHAN LABA PADA PT. PERKEBUNAN NUSNATARA VIII BANDUNG

PT.Perkebunan Nusantara represent a company in form of peripatetic

Limited Liability in the field of plantation, crop and produce the packing tea. One

of way of so that to be can assisted management party side in face the mentioned

above is by using analysis of Break Even Point. this Analysis will good for

company to estimate the level of sale as according to profit storey; desired or

which is planned. This analysis is used to see the relation link among between

expense, sale volume and price sell which is wanted by company. Intention of

compilation of this script is to know process classification of variable cost and

fixed cost, to know the way of graph and calculation of Break Even Point, to

know acquirement of net profit, to know role of break even point as a means of

assist for the management to profit acquirement of net profit of PT. Perkebunan

Nusantara VIII

While method which is used in planed of this script descriptive verifikatif

method, that is method which aim to analysis datas, specially to aspect to check

where obtained to be information and data to be collected, to be elaborated, and

analysed is and also tested statistically.

After done by data processing hence, in the year 2005 totalizeing result of

acceptance of sale of is equal to Rp. 4.971.854.700,00 with sale volume counted

3.950.280 unit, while total cost the released is equal to Rp.4.488.376.443,00 so

that in the year this 2005 company obtain;get profit equal to Rp.483.487.257,00

or 9,7 % from sales revenue. While level of Break Even Point reached at the time

of sale equal to Rp. 3.415.231.207,00 with sale volume accounting 2.713.315,80

unit.

Here in after from result of research of refer to that are positive relation

link which enough signifikan between break even point to profit acquirement, that

is the correlation coefficient ( r ) equal to 0,989. while contribution of break even

point to profit acquirement equal to 97,8 (Kd = 97,8 %). Hypothesis test " t " refer

to that calculate > t of is tables of where a = 0,05 with dk = n - 2 = 3 namely

(11,58 > 3,1825) the mentioned of refered that analysis of Break Even Point play

a part to profit acquirement.