Redirigiendo al acceso original de articulo en 22 segundos...

Analisis Break Even Point Sebagai Alat Profit Planning Pada Hotel Wijaya Sukabumi

Moch Yusuf Guntara Maulidin    
Andri Indrawan    
Ade Sudarma    


This research is based on the importance of the management of a company and to know the implement of break event point analysis and the margin of safety in which to study and explore the relationship between costs, profits, and volume of activities. This study aims to determine the break event point approach and the margin of safety as a basis in profit planning. The variables used in this study are Break Event Point and Margin of Safety. The population and sample used are social conditions consisting of three components; places, actors, and activities, with a sampling technique using purposive sampling. Resource persons in the study are the owners, managers, and accountants. This research uses a qualitative method with a descriptive approach. Based on the results of research that Hotel Wijaya in 2018 and 2019 has reached the level of break even point. Margin of safety for 2016 was 41%, in 2017 it was 21%, in 2018 it was 39% and in 2019 it was 35%, while in 2020 Hotel Wijaya planned profit with a percentage of 10% with a total of 104,764,000. Thus, to obtain the profit the Wijaya Hotel must be able to rent out rooms with sales of Rp 355,832,589 with as many as 4,211 units sold. So it can be concluded that the growth of assets and leverage only affects 1.4% of the dividend policy and the rest is influenced by other factors not examined in this study.Keywords: Break Even Point, Profit Planning 

 Artículos similares

Osareme Erhomosele     Pág. 130 - 144
AbstractInvestigations into the relationship between capital structure and firm performance over the years have consistently produced mixed results in the light of prevailing theories relevant to the concept of capital structure. The study examined the n... ver más

Adebayo Ola Afolaranmi     Pág. 1 - 12
AbstractThis article aims at exploring the conflict management mechanisms through social media that the pastors of the Nigerian Baptist Convention are using in their churches. Twenty pastors were randomly and purposively selected from the pool of Baptist... ver más

Queenter Ondigo,Henry Rono     Pág. 121 - 138
Studies continue to report minimal (or negligible) institutional rehabilitation outcomes among the prison inmates serving various offences; particularly in developing countries. Reports indicate that the rate of recidivism and re-conviction is even more ... ver más

Aden Iftin Janjane,Jackson Ndolo Muthini     Pág. 105 - 112
The logistics service industry has evolved quickly to deliver a variety of services including frequently outsourced warehousing, logistics, and freight forwarding, as well as value-added services which include; order management and fulfillment as well as... ver más

J. Madhu Babu,K. M. M. Krishna     Pág. 68 - 78
Television in India has proven a most influential infotainment media powerful and popular among its audience. Television plays a vital role in the telecast entertaining program. Fiction has been a popular genre on Indian Television. A common habit among ... ver más