摘要：Break Even Point Analysis is a planning technique that is useful to know howmuch the minimum that must be achieved sales of companies to avoid lossesand to determine whether the company's sales have been able to meet thebudgeted profit levels. PT.Indricipta Aditama is a company which is engaged inthe manufacture of footwear men's shoes, women's shoes and sandals. As withany other company in general, this company was oriented to the achievement ofthe optimum profit. Fierce competition in trade in da business climate todaymakes the achievement tuh \ juan is more difficult so be prepared with carefulplanning. Based on this theory, the researchers conducted research on PT. Indricipta Adtama about ttitk Break Even Point company, Margi of Safety andShut-Down Pointnya. From the research firm BEP obtained point is reached atthe level of sales amounted to USD 631 545 000 or 8249 units and MOS forkeetiga type of product is reached on the total USD 434.955 million or 122.34%of total sales that are budgeted, and the level of sales for the three types ofproducts amounted to USD 502.715 million business enterprise can not continueagain.
