IDEAS home Printed from https://ideas.repec.org/p/osf/osfxxx/3kcm5.html
   My bibliography  Save this paper

Analisis Titik Impas

Author

Listed:
  • Rajab, Zikrah

Abstract

produk, baik barang maupun jasa, perusahaan terkadang perlu terlebih dulu merencanakan berapa besar laba yang ingin diperoleh. Artinya dalam hal ini besar besar laba merupakan prioritas yang harus dicapai perusahaan, disamping hal-hal lainnya. Agar perolehan laba mudah ditentukan, salah satu caranya adalah perusahaan harus mengetahui terlebih dahulu berapa titik impasnya. Artinya perusahaan beroperasi pada jumlah produksi atau penjualan tertentu sehingga perusahaan tidak mengalami kerugian ataupun keuntungan. Analisis titik impas atau analisis pulang pokok atau dikenal dengan nama analisis Break Even Point (BEP) merupakan salah satu analisis keuangan yang sangat penting dalam perencanaan keuangan perusahaan. Analisis titik impas sering disebut analisis perencanaan laba (profit planning). Analisis ini biasanya lebih sering digunakan apabila perusahaan ingin mengeluarkan suatu produk baru. Artinya dalam memroduksi produk baru tentu berkaitan dengan masalah biaya yang harus dikeluarkan, kemudian penentuan harga jual serta jumlah barang atau jasa yang akan diproduksi atau dijual ke konsumen.

Suggested Citation

  • Rajab, Zikrah, 2022. "Analisis Titik Impas," OSF Preprints 3kcm5, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:3kcm5
    DOI: 10.31219/osf.io/3kcm5
    as

    Download full text from publisher

    File URL: https://osf.io/download/61dcbb39ff8fbd005a840ff2/
    Download Restriction: no
    File URL: https://libkey.io/10.31219/osf.io/3kcm5?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:osf:osfxxx:3kcm5. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: OSF (email available below). General contact details of provider: https://osf.io/preprints/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.