Raharjono, Agus Budi and Kenya, Jaro and Wirjono, Endang Raino (2023) Analisis Titik Impas untuk Perencanaan Laba Jangka Pendek Studi pada Kedai Kopi Lima Suara Yogyakarta. ANALISIS: Jurnal Bisnis & Akuntansi, 24 (1). pp. 13-22. ISSN 1978-9750

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Abstract

Lima Suara is a coffee shop located on Jalan Sagan Utara No.11, Terban, Gondokusuman District, Yogyakarta City, Special Region of Yogyakarta. Lima Suara opened on January 11 2021 and is considered to have a young business age. Lima Suara's income and sales figures for the 6 months from January to June 2021 were unstable and experienced a significant decline, so it is important for Lima Suara to know the break-even point in order to guarantee business continuity and obtain profits according to the planned money target. Data collection in this research used observation, interviews and documentation methods. Data analysis in this research uses the following steps: (1) determine product groups, (2) determine the average price of each product group, (3) identify and classify costs, (4) calculate fixed costs and allocate fixed costs together , (5) calculate the average variable costs for each product group, (6) calculate the contribution margin for each product group, (7) calculate the break-even point for each product group. The results of the analysis show that Lima Suara must sell 3,152 cups, and achieve a minimum income of IDR 72,449,340 for the coffee group, while for the non-coffee group it is 1,868 cups, and achieve a minimum income of IDR 37,107,457 in a year.

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