ANALYSIS OF JACKFRUIT DODOL PRODUCTION COSTS TO DETERMINE THE NUMBER OF PRODUCTION UNITS AND THE TIME TO REACH THE BREAK EVEN POINT USING THE BREAK EVENT POINT METHOD

Abstract

Small and Medium Enterprises (SMEs) is a term that refers to a type of small business and is an independent business. Sekar Sari SME is an SME that produces jackfruit dodol every day, this SME has never done a profit and loss calculation  analysis  and  a  comprehensive  calculation  of  how  many  packs  of products  should  be  made  so  that  the  business  returns  capital  by  taking  into account the production factors or resources used. Therefore, this study aims to determine the amount of costs and revenues in Small and Medium Enterprises (SMEs) to reach the break-even point and to find out how long it takes to reach the break-even point. The method used is the Break Even Point (BEP) method where the required data is collected according to field data then processed and presented  in  tabular  form,  then  calculations  are  made  and  then  concluded based on thesecalculations.  Based  on  the  results  of  the  analysis,  it  is  known that  the  total  production  packs  that  must  be  made  so  that  Sekar  Sari  SMEs reach the break-even point are 3.854packs with a period of 3,13 months of production to reach the break-even point.