摘要：Profit planning is one important factor in a company. With the existence of goodplanning will facilitate the management tasks. Analysis of break even point(BEP) is an analysis technique to study the relationship between fixed costs,variable costs, profits and sales volume. In scientific writing, the writer has theobjective to calculate the break even point as a basis for planning multi-productindustry profits at the Dandy Bakery. After conducting research and analyzingit, the writer can know that the value of multi-product break-even point for 5828units, Whereas, beak-even point in the rupiah at Rp 28,052,632. In suchcircumstances the position of those industries do not suffer losses but neithermakes a profit. If the company is always doing the break-even point analysis todetermine the amount of multi-product production and plans to gain the industrywill not suffer losses.
