摘要：ABSTRACT :In the current conditions of free competition, every company needs to improvein all areas, including the improvement of corporate profits. Scientific writing isaimed to know the breakeven point in August 2006 and provides an alternativeway of increasing profit contribution to the company through improved productsales mix. Research was conducted on Ice Candle Wiwin located on Jl. AmarilisI/02 Bogor, which produces ice candles by taking data only in August of 2006.Breakeven position in August of 2006, which the company does not make aprofit or loss is Rp 6.921.164dengan total sales of 8651 units. In this study theauthor provides ten iterations so that the company can increase its profit. Thanten iterations, the iteration of the best compositions IX because it has the lowestbreak-even point.. So from these data obtained breakeven position was Rp6,745,262 with total sales of 8432 units
