ABSTRACT


Arina, 2009, Analysis of break even point on sales of Honda motorcycles in the in CV Sempurna Jaya Tenggarong (under the guidance of Supervising Lecturer Mr. Cornelius Rantelangi I and II, Supervising Lecturer Ibu Hj. Yana Ulfah).
Formulation of the problem in this study is the thirteenth honda type motorcycles are sold in Jaya CV Sempurna Tenggarong in 2008, is still kind of Honda motorcycle sales volume has not reached the Break Even Point?
The purpose of this study was to determine the use and application of break even point analysis of Honda motorcycle sales in Tenggarong CV Sempurna Jaya and to find out is there type of Honda motorcycle sold in CV Sempurna Jaya Tenggarong in 2008 the sales volume has not reached the break points.
Analysis tool used is the allocation of common costs based on the relative sales value method and the break even point (BEP). Accepted if the hypothesis of the thirteen types of motorcycles for sale honda CV Sempurna Jaya in Tenggarong in the year 2008 there was kind of motorcycle sales volume has not reached the break even point. Conversely, if the thirteen types of Honda motorcycles sold CV sempurna Jaya in 2008 there was no kind of honda motorcycle sales volume has not reached the break even point, then the hypothesis is rejected.
Based on research results is known that perfect CV victorious in Tenggarong able to sell each type of motorcycle with the composition above the level of break even point, which means that the Tenggarong Sempurna Jaya in profit or in other words CV Senpurna Jaya in Tenggarong already reached break even point.
The hypothesis of this writer in decline since the year 2008 the sales volume of each type of Honda motorcycle brand on the Perfect CV Sempurna Jaya in Tenggarong already reached break even point.