Break Even Point Analysis as a Basis for Production and Sales Planning at Rumah Kali Laya MSME, Bogor Regency
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Abstract
This study aims to analyze the application of Break-Even Point (BEP) as a basis for production and sales planning at Rumah Kali Laya MSME in Bogor Regency. Using a descriptive qualitative approach with a single-case study method, data were collected through observation, in-depth interviews, and documentation of financial reports for the November 2025 period. The results show that the two product lines, Emping Beras Kencur and Keripik Kimpul, have the same selling price of Rp10.000 per unit but different variable cost structures and contribution margins. Emping Beras Kencur generates a contribution margin of Rp5.315 per unit with a BEP of 0,88 units (practically 1 unit), while Keripik Kimpul generates a contribution margin of Rp1.200 per unit with a BEP of 3,88 units (practically 4 units). The actual sales volumes of both products are far above their break-even points, indicating a high margin of safety. Nevertheless, the recording of fixed costs remains very limited; therefore, systematic cost separation and stronger digital marketing through social media are still required to support business sustainability and efficiency.
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