PENYULUHAN PENGHITUNGAN BREAK EVEN POINT PADA USAHA RUMAH KUE TRADISIONAL KHAS PALEMBANG IBU AISYAH DI PALEMBANG

Abstract

The dedication to this community is entitled Counseling on Break Even Point (BEP) Analysis in the Rumah Kue Tradisional Khas Palembang Ibu Aisyah Business located on Jl. KH. A. Azhari Lrg. Waspada Kelurahan 13 Ulu Kecamatan Seberang Ulu II Palembang. This business was originally a family owned business which was a home industry. This business has been held in 1970 which was managed by Mrs. Aisyah, who was previously managed by her grandmother and continued by her mother. This business sells various types of traditional Palembang cakes (gonjeng cakes, lumpang cakes, gandus cakes, layer cakes, putu mayang, srikayo, and burgo cakes). The problem faced by this business is that there has never been a calculation of when this business will return on investment (BEP). How many units should be produced that are expected to make a profit, this business has 5 (five) workers. The initial capital owned was IDR 200,000 (in 1970). This business only relies on its own capital, and never received a loan from the government. Business owners in calculating their profits do not include the cost of renting the building and wages of labor because they are family members (younger siblings, children and nephews of the business owner) and she own the building. After counseling on the calculation of BEP, the business owner can calculate the BEP and determine the cost of production so that she can determine how much profit is expected.