Break Even Analysis Essay

INTRODUCTION

Development of the population as well as the activities of residents in a town in Indonesia in line with the growing number of heaps of garbage from the city. The Community consumption patterns change more often use material that is not environmentally friendly, join delivers environmentally destructive impact. The mindset of the community who reluctantly and not accustomed to sorting out the trash at its source, provides an important contribution to the problem of persampahan in Indonesia. The things that later underlay the publication of Act No. 18 of 2008 on waste management which are then followed by the publication of the Government Regulation Number 81 in 2012 about waste management household and Similar Waste Household Garbage.

4) as a material consideration in determining the selling price.

5) as a material consideration in taking decisions relating to company policy for example specify the efforts that need to be stopped or which must remain running when the company is in a State incapable of closing costs in cash (Kuswadi, 2005:127)

Break-even analysis is influenced by the various assumptions which were used as the basis to determine break even analysis. As for the basic assumptions used in this analysis as follows (Sabi, 2002:2-3): 1) expenses which occur within the company concerned can be identify as fixed costs and variable costs.

2) fixed costs that will remain unchanged, the cash although production volume or volume of activity change.

3) variable costs that will remain the same if the calculated cost per unit of the product, regardless of the quantity of units manufactured.

4) the selling price per unit will remain, regardless of the large number of units of product sold.

5) concerned the Company sells or produces only one type of goods. If it turns out that produce or sell more than one product type, then that product should be considered a type of product with a combination (mix) that always