摘要：Determination of the break even point analysis is a means and objectives inplanning and decision making in order to determine whether the company isexperiencing a state does not profit and not lose / breakeven point. The purposeof writing to calculate the total value of the break even point on sales of ballsand calculating the variable costs, fixed and selling prices with the BEP method.According to Sutrisno BEP is a condition in which at that period the companydid not earn a profit and also does not suffer losses. It is extremely important forthe management of a company to determine the volume of activity or volume ofproduct sales how much income can cover the costs of its total sales in order toavoid losses. With this break-even point will be analyzed as a basis for planninggain.
