PENGENALAN DAN PERHITUNGAN BEP SEBAGAI ALAT PERENCANA LABA PENJUALAN PADA UMKM BIDANG KULINER DI SAMARINDA

Abstract

Break Even Point (BEP) method as a sales profit planning tool for MSMEs in Samarinda. This method is used by most businesses as a tool to test the feasibility of the business by determining the break-even point, where the business does not make a profit or loss, so that from the break-even point determine the selling price so that the desired profit planning is achieved. The aim of implementing this community service is to introduce and provide an understanding of the BEP calculation method for determining sales profits for culinary business owners. The PKM implementation method used is direct exposure using leaflet media so that partners can better understand and practice directly in calculating the desired profit planning. The results of the PKM implementation showed that partners were able to master 85% of the material provided and quickly understood the explanations given by the team, so there was an improvement from not knowing BEP at first. In addition, the results of the evaluation of assistance show that 75% of partners have the ability to classify costs, calculate BEP and make profit plans for each of their businesses.