ANALISIS PENENTUAN PENJUALAN MINIMAL USAHA KETRING PADA CV. SRIKANDI DI KOTA AMBON

Abstract

This study aims to determine how much the level of sales minimal effort Ketring to be determined by the  CV. Srikandi   in Ambon so that the target can be achieved profit diingikan. The analysis tool  used is the Break Even Point (BEP), Margin Of Safety (MOS), and the Contribution Margin (CM). The analysis showed that the company reached breakeven or break even point at the time of the sale in the rupiah reached Rp243.602.855, and in units of 5,413. Companies achieve the desired profit target at the time of the sale of a minimum of Rp421.200.000 or in units of 9,360 units. margin of safety or tolerance level sales decline of 42%. And the amount of contribution margin gained by 69%