ANALYSIS BREAK EVEN POINT (BEP) IN THE “MONGGLEMONG” SALTED EGG BUSINESS

Abstract

This study aims to determine the number of products produced in the Break Even Point (BEP) condition and to determine the time span until it reaches the Break Even Point (BEP). The benefits of this research can help micro to medium size companies to find out how to analyze costs, volumes and profits to responds the opportunities that exist in the "Mongglemong". The Break Even Point and Sensitivity analysis is used as a tool to calculate the data collected. Quantitative research methods was used to conduct the research and the data collected through interview. The research location is on Jl Prabu Rangkasari Dasan Cermen Utara, Sandubaya, Mataram, West Nusa Tenggara. The result of this research is the number of products produced to reach the Break Even Point (BEP) condition is 16.313 salted eggs. Within two months, the "Mongglemong" MSMEs has reached a Break Even Point with a total cost (TC) equal to a total revenue (TR) of Rp81.566.385,17. Based on the sensitivity analysis, the performance of the "Mongglemong" MSMEs is strongly influenced by changes in the price of egg raw materials