摘要:In manufacturing companies, Break Even Point become very important for thedevelopment of the company, this is a benchmark in conducting its operations.By knowing the level of Break Even Point, a company can know the level ofsales volume to achieve a profit. After that we can determine the level of Marginof Safety. One method of Break Even Point is applied for manufacturingcompanies is the calculation of Break Even Point by using the formula algebra,which means its calculations by including all costs plus profit desired by thecompany. Bibliography (1995 1999) iii