ANALISIS USAHA KUE PICIAK-PICIAK BUK DJAS SASUAI SALERO DI KOTA PADANG

FAUZIA, HERVI (2016) ANALISIS USAHA KUE PICIAK-PICIAK BUK DJAS SASUAI SALERO DI KOTA PADANG. Diploma thesis, Universitas Andalas.

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Abstract

This study aimed to describe the profile of the business, analyze profitability and analyze the Break Even Point of a the snack business of Piciak-Piciak Buk Djas Sasuai Salero. This study was conducted during May 2015 with the data analysis period commencing from April 18 to May 18, 2015. Data collected consist of primary and secondary data. Primary data obtained from direct observations and interviews with key informants and secondary data obtained from institutions and related government agencies. Data collection technique used is the direct observation, direct interviews and doing the study documentation. For the first objective, the data were analyzed using qualitative method, while for the second and third objectives using quantitative data analysis. The results shows that the business was officially established in 2006 with the name of the business snack Piciak-Piciak Sasuai Salero and renamed the business snack Piciak-Piciak Buk Djas Sasuai Saleroin 2015. This effort gained a revenue of Rp 6.225 million, - and the total cost incurred during the study period April 18 - May 18, 2015 amounted to Rp 4,236,624, -. This effort makes a profit of Rp 1,988,376, -. Based on the analysis of break-even point on the acquired business breakevent quantity of 259 packs, while the break-even sales of Rp 3,276,372.31, -. The study suggested that the business to record the accounting in order to see the extent to which the business is able to produce a profit and is able to cover the total costs and to minimize the losses. Key words : snack piciak-piciak, revenur, variabel cost, benefit, Break Even

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