摘要：Dairy (milk) is a liquid form which is made from plants are called soya milk andvegetable are produced from animals is called animal milk. Dairy (milk) is oneof the food animal well-known in the community. In PT Fajar Taurus processedmilk produced from animals, from cows as production materials. Direct sale asfresh milk, as well as various processed forms such as butter (butter), cheese(cheese), yogurt, kevir, and products such as dodol turunanya milk, candy, tofumilk, tofu cheese and kerupu ksusu. Milk consumed dairy products in generalare processed from the milk processing industry is relatively expensive, whichranges of between 43% - 49% (not to campaign costs, interest and marketing) ofthe large overall production costs.The research aims to: (1) To find a state wherethe company obtained the sales volume and the same amount of load, ie no gainor net loss (break-even situation) in pasteurized milk products during the oneyear period (months from January to December in 2005), ( 2) To know thevolume of sales that must be determined to obtain the desired profit onpasteurized milk products during the one year period of 2006. The method usedin this research is a case study with a discussion regarding production costs asfixed costs and variable costs, the breakeven point mathematically and graphs,the determination of earnings which is cooled by PT Fajar Taurus.Determinationof profit targets by PT Fajar Taurus with an efficiency level of costs necessaryto expand the marketing of their products to consumers by creating pasterisasimilk products that last longer can compete with similar products, andintroducing products to the community using media advertising on television,radio, and a letter news. Thus, the benefits would be larger, and the companywill be more efficient in carrying out its production activities.
