摘要：Basically, the goal is to get a firm profit and continuity of company life. In theshort-term profit plan, the relationship between the volume of product, price,and the cost is very important, then what action planning is necessary to do toearn a profit (earnings). Effective planning and determination of profitbreakeven is expected to be the basis for planning operational activities toachieve a certain profit, and can be taken into consideration in determining theselling price of a product. Break-even point can change at any time if the factorsaffecting participate, changes, such as changes in raw material costs, and sellingprice. But by knowing the breakeven point at a particular time is a useful aid inmaking financial management decisions. The purpose of scientific writing is toknow the calculation of Break Even Point, Margin of Safety, and Shut Downlampshade PT Point products. Pan Pacific Electronics in the year 2006, and toknow the calculation of the profit plan for the year 2007. For the preparation ofthe necessary scientific data as well as the existence of a complete and clearinformation relating to the title that will be discussed, in connection with thewriter to find and collect data using primary data. Primary data is data collectingmethod of writing to do, based interview (interview) with the productionmanager and part - the other part has to do with the object of scientificwriting. Overall PT. Pan Pacific Electronics wants profit rose toUSD. 3,800,000,000.00 for the year 2007. so the plan can be realized, then thePT. Pan Pacific Electronics lampshade must produce as many as 226 903 units.
