摘要:Calculation of breakeven (Break Even Point) is a tool to calculate at what pointthe company does not suffer losses and are also not experiencing the benefits. Inscientific writing, the author analyzes the breakeven Planning Method ForShort-Term Profit for the period of the year 2004 in Pabrik Tahu SumberMakmur. After doing research on Tofu Factory Source Makmur, the author candraw the conclusion that the plan is found by the loss of sales income.