摘要：ABSTRACT :The principal activities of the company in planning is to determine or short-termdecisions to assess the success or failure of an enterprise is the profits from thecompany. Profit influenced three factors, namely Volumr products sold, sellingprice and cost. Determine the cost price to achieve the desired level of profits,selling prices affect sales volume and production volume affects the cost. Thesethree factors are interrelated to one another. Therefore in the short-term profitplanning of the cost volume profit relationships play an important nsangat. In2006 Linda's Bakery, penjualannnya exceed breakeven level of USD 129 000000 so that Linda's Bakery earn net income of USD 11.562 million, whileLinda's Bakery will experience a break-even point if penjualnnya amounting toUSD 93,843,750, or as many as 26 933 units. Linda's Bakery company has beenoperating well.. Break Event Point using the company can also make planningfor the expected profit in the year ahead can be achieved.
