摘要：ABSTRACT :Break even point analysis is a technique used to identify situations orcircumstances in which the company's total revenues equal total costs. Byknowing the break even point of a company can seek a minimum number ofsales that the company did not experience significant losses. Break-evenanalysis was also able to provide information to the leading companies onvarious levels of sales volume, and its relationship to the possibility of makingprofit by selling the relevant level. Scientific writing is to know whether thecompany has been analyzing the break-even point, break even point in units andthe rupiah, and determine the points margin of safety in the year 2007. Based ondata obtained, it can be known, namely: Break Even Point will be achieved atthe level of sales of 359 pairs of slippers men, or Rp. 14,340,249, 351 pairs ofwomen's sandals, or Rp.. 2655174, 13 pairs of men's shoes, or Rp.7166337, 127 pairs of women's shoes, or Rp. 7,207,175, and 95 pairs ofchildren's shoes, or Rp. 3319519. While the Margin Of Safety for sandalsmen amounted to 72.34%, 72.93% for women sandals, slippers of children for79.51%, amounting to 77.38% of men's shoes, women shoes for 77.25%,and shoes children amounted to 67.07%. Level of sales that must be achieved ifdesired profit increase of 40% are male sandals Rp. 1671 sales volume of66,840,115 pairs, women's sandals at Rp. 66,964,227 pairs with 1675 salesvolume, sandals kids Rp. 17,082,671 with a sales volume of 855 pairs,men's shoes at Rp. 41,488,145 with a sales volume of 755 pairs,women's shoes at Rp. 41,464,415 in sales volume and 754 pairs ofchildren's shoes at Rp. 12,782,821 with a sales volume of 366 pairs..13,749,575, sandals women Rp 337 units. 13.45358 million, sandals kids Rp128 units. 2545616, men's shoes 125 units of Rp. 6870638, 126 units ofwomen's shoes at Rp. 6,909,792, and children's shoes 91 units forUSD. 3182548. From the results of the writing, the author can provide advicethat companies should continue to analyze the BEP as a planning tool returns.
