Application Of Break Even Point (Bep) In Determining Profit Planning At Pt. Panorama Sentra Wisata Tbk

Ikhwan Fahruddin Ahwal, Ruzikna Ruzikna, Mandataris Mandataris
{"title":"Application Of Break Even Point (Bep) In Determining Profit Planning At Pt. Panorama Sentra Wisata Tbk","authors":"Ikhwan Fahruddin Ahwal, Ruzikna Ruzikna, Mandataris Mandataris","doi":"10.59141/comserva.v3i11.1252","DOIUrl":null,"url":null,"abstract":"Break Even Point (BEP) analysis with profit planning has a strong relationship and can help companies determine optimal sales targets so that the company's goal of achieving maximum profits can be met. PT. Panorama Sentrawisata Tbk is a company that has gone public, it is hoped that the profits obtained will attract investors to invest in the company. For this reason, it is necessary to analyze the application of BEP in determining profit planning at PT. Panorama Sentrawisata Tbk. This research is quantitative with a descriptive approach. The data used in this research is secondary data. The data analysis method uses the BEP analysis tool which is equipped with MoS analysis. The level of data analysis carried out starts from cost classification, BEP analysis, and margin of safety. The research results obtained in achieving the 2023 profit plan of 80 billion are by selling a minimum of IDR. 2.727.418.455,56, with a Margin of safety or decline in sales that can be tolerated so that the Company is at the break-even point that it does not experience losses of IDR. 888,888,888.89 or 33%.","PeriodicalId":138026,"journal":{"name":"COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat","volume":" 47","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.59141/comserva.v3i11.1252","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

Abstract

Break Even Point (BEP) analysis with profit planning has a strong relationship and can help companies determine optimal sales targets so that the company's goal of achieving maximum profits can be met. PT. Panorama Sentrawisata Tbk is a company that has gone public, it is hoped that the profits obtained will attract investors to invest in the company. For this reason, it is necessary to analyze the application of BEP in determining profit planning at PT. Panorama Sentrawisata Tbk. This research is quantitative with a descriptive approach. The data used in this research is secondary data. The data analysis method uses the BEP analysis tool which is equipped with MoS analysis. The level of data analysis carried out starts from cost classification, BEP analysis, and margin of safety. The research results obtained in achieving the 2023 profit plan of 80 billion are by selling a minimum of IDR. 2.727.418.455,56, with a Margin of safety or decline in sales that can be tolerated so that the Company is at the break-even point that it does not experience losses of IDR. 888,888,888.89 or 33%.
在 Pt. Panorama Sentra Wisata Tbk 公司确定利润规划时应用盈亏平衡点 (Bep)
盈亏平衡点(BEP)分析与利润规划关系密切,可以帮助公司确定最佳销售目标,从而实现公司利润最大化的目标。PT.Panorama Sentrawisata Tbk 是一家已上市的公司,希望所获得的利润能吸引投资者对公司进行投资。因此,有必要分析 BEP 在确定 PT.Panorama Sentrawisata Tbk 公司的利润规划中应用 BEP 的情况进行分析。本研究采用描述性方法进行定量研究。本研究使用的数据为二手数据。数据分析方法使用 BEP 分析工具,该工具配备了 MoS 分析功能。数据分析的层次从成本分类、BEP 分析和安全边际开始。为实现 2023 年 800 亿美元的利润计划,研究结果表明,最低销售额为 2.727.418 亿印尼盾。2,727,418,455,56印尼盾,安全边际或可容忍的销售额下降,使公司处于盈亏平衡点,不会出现888,888,888,888印尼盾或更多的损失。888,888,888.89 印尼盾或 33%。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 求助全文
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信