摘要：Every company has a goal to earn a profit, that is a benefit associated withcorporate responsibility, both to our employees, customers and owners. Profitdoes not happen by itself, without good planning. Profits generated frombusiness management that can organize the companys strengths into a teamthat has a goal in a profit. Therefore, the planning has to be one with flexiblethink of planning and budget operations. Through scientific writing, the writerwanted to know the year 2007 profit plan, calculate break even point in units ofunit and amount, and determine the margin of safety at a bakery SMILE. Fromthe research data are then processed by the author. Based on these data, it can beconcluded, that is: Break even point will be reached at 74 720 units and piecesof bread when expressed in the rupiah is IDR.
