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This study aims to analyze the best-selling ice cream sales data in 2022 from the Mixue Karangjati franchise in Semarang Regency, as well as calculate the contribution margin ratio (RCM) and break-even point (BEP) in units and monetary value for each item. Sales data and related costs are processed to gain insights into the company's financial performance. The analysis results indicate that the RCM for the year 2022 is 7.4%, while the BEP in units and monetary value has been calculated for each item. Additionally, planning recommendations for the future are provided, including product diversification, cost monitoring, technology utilization, and service quality improvement. This study provides crucial insights for management in financial planning and strategic decision-making to achieve the company's business goals.

This research explains the feasibility level of hydroponic lettuce farming in Kelorarum Village, Tikung District, Lamongan Regency. This business is engaged in the production of hydroponic lettuce. This research used a descriptive analysis method which used 6 informants from hydroponic lettuce farming owners as research subjects. Data collected through interviews aims to analyze fixed costs, total costs, variable costs, demand and profits.The feasibility of the business carried out is by using R/C Ratio (Revenue Cost Ratio), B/C Ratio (Benefit Cost Ratio), BEP (Break Even Point) calculations in order to find out whether the business is feasible or not. The results of this research can provide education for business actors regarding the continuation of hydroponic lettuce farming in Kelorarum Village, Tikung District, Lamongan Regency.

This research explains the level of feasibility of rice farming in Mojopetung village, Dukun sub-district, Gresik district. This business is engaged in rice production. This research uses a descriptive analysis method which uses 7 informants from rice farming owners as research subjects. Data collected through interviews aims to analyze fixed costs, total costs, variable costs, demand and profits. The feasibility of the business carried out is by using the R/C Ratio (Revenue Cost Ratio, B/C Ratio (Benefit Cost Ratio), BEP (Break Even Point) calculation in order to find out whether the business is feasible or not. The results of this research can provide education for business people about the continuation of rice farming in the village of  Mojopetung, Dukun Gresik.

Tiger shrimp farming is an aquaculture business associated with the rearing of shrimp from egg hatching until they are ready to be harvested for consumption. The amount of tiger shrimp production is highly dependent on the tiger shrimp hatchery process. This study was conducted with the aim to 1) Calculate the income of tiger shrimp hatchery business, 2) Analyze the feasibility of tiger shrimp hatchery business based on the criteria of Revenue Cost Ratio (RCR), Break Even Point (BEP), Payback Period, Return On Investman (ROI), and 3) Describe marketing channels, marketing margins, and farmer share in shrimp hatchery business. The sample method used was purposive sampling and snowball sampling. The results showed that tiger shrimp hatcheries in HSRT Windu Tirta Samudra earned an income of Rp.43,313,992/month. Based on the criteria of RCR, BEP, ROI and Payback Period (PP) tiger shrimp hatchery business is feasible to continue and run. Marketing of tiger shrimp seed forms level 0 and level 1 marketing channels, with a margin of Rp.2/head on level 1 marketing channels, and the farmer's share obtained is efficient because it is above 60%.

The coffee business, especially during the pandemic, faces challenges in maintaining operations and ensuring profitability. This study focuses on Javadwipa_roastery & Coffee Shop, exploring its Break Even Point (BEP) to assess financial sustainability. Through direct observation and interviews, data on fixed and variable costs were collected. Findings revealed monthly fixed costs of Rp. 1,000,000, and variable costs including raw materials, equipment, labor, and transportation, totaling Rp. 7,223,500. The BEP analysis for Cappuccino and Matcha Latte showed unit BEP at 468.33 and 200.71 respectively, with corresponding Rp. BEP at Rp. 3,275,058.28 and Rp. 3,008,565.31. Understanding BEP aids in strategic planning and decision-making, crucial for achieving optimal profitability in the coffee business.

This study aims to analyze the business development of mas tri meatball stalls using the Break Even Point (BEP) approach during January to February. The location of the tri mas meatball stall is located at Kilo meter 10 Sorong, Southwest Papua.The data analysis method used is quantitative descriptive analysis. The data collection technique used was a question and answer interview technique for meatball stall owners. The results of the research obtained are: The January 2024 Break Even Point is IDR 8,13,387,298. The February 2024 break even point is IDR 12,647,059. The results of this study show that profit planning has increased in February 2024.

The purpose of this research is to analyze the break event point (BEP) as a profit planning tool in the Various Kinds of Fried Kud business. This research uses a quantitative approach involving direct surveys with question and answer interview techniques to traders. This approach makes it possible to obtain primary data regarding sales volume, selling price, fixed costs and variable costs related to the Various Kinds of Fried Kud business. The results of the research show that the January calculation explains that the BEP (rupiah) for fried food sales was IDR 24,902,723.74,- and the BEP in units was 24,903 units. Break Even Point (BEP) shows the point where the income from sales is equal to the total costs, so that you do not experience a loss, but instead make a profit. In February, the calculation results show that the BEP (rupiah) for fried food sales was IDR 27,004,219.41,- and the BEP in units was 27,004 units. Break Even Point (BEP) shows the point where the revenue from sales is equal to the total costs, so there is no loss, but rather a profit. These results indicate that profit planning has increased in February.

Business Feasibility Study measurement needs to be done as testing material in carrying out business developments carried out. In this case, CV Siraj Fawwaz conducts business development by expanding the market as a form of business development by adjusting to market trends that develop today. This study aims to analyze the business feasibility that will be developed by CV Siraj Fawwaz. The method used in this study is to use the ratio analysis method from the data obtained through interviews with business owners CV Siraj Fawwaz. The results of this study were determined through several business feasibility study analyses with the results: 1) Ppayback Period (PP) showing results of 3 years 9 months means PP less than investment time, then CV Siraj Fawwaz's business development is declared feasible; 2) Profitability Index (PI) shows a result of 3.31 means that the PI is more than one, then the business development carried out by CV Siraj Fawwaz is declared feasible; 3) Net Present Value (NPV) shows a result of 3,680,592.58, NPV value shows a positive value meaning that the business development of CV Siraj Fawwaj is declared feasible; 4) Internal Rate Of Return (IRR) showed a result of 18.42%, meaning that IRR's position was between NPV1 and NPV2, so CV Siraj Fawwaj's business development was declared feasible; and 5) Break Event Point (BEP) in CV Siraj Fawwaj's business development will be declared breakeven if BEP per unit is 6,353 and BEP per rupiah is IDR 95,290,702 for 2023.

The Break Even Point (BEP) analysis can be used by company management to determine product pricing, establish minimum sales, set sales targets, and plan desired profits. The objective of this research is to analyze the determination of the selling price of a production item using the Break Even Point (BEP) method. This research was conducted using a quantitative descriptive method through a cas study approach that employed Break Even Point (BEP) analysis calculations. The results of this research indicate that for the rice flour product of PT AMM, the Break Even Point (BEP) is reached at a sales amput of Rp. 2.129.816.330,-. At this break event point, the selling price of the product is determined to be Rp. 36,975,-, with a total quantity sold of 57,600 units. The sales level, with a variable expense ratio of 87%, allows the company to set the selling price of the product at the break even point (BEP) unit itself is 57.610 units that need to be sold. PT AMM has a profit target of Rp. 20.000.000,- must be made. This is because of the high variable costs; therefore, to achieve a high profit target, additional variable costs must be incurred.

This final report is made to help performing profit planning with fixed costs and variable costs as a basis in doing profit planning using Break Even Point (BEP). The title of this final report is "Break Even Point Analysis As A Short Term Profit Planning Tool at UMKM Café Limas Palembang". In completing this final report the authors obtained data by conducting field research through interviews and observation, library research. Based on the data that the author obtained, the company has not done separation of fixed costs and variable costs, so the company does not know how much fixed costs and variable costs, calculation of Break Even Point (BEP) and Margin of Safety (MOS) calculation, which are useful as a tool of corporate profit planning. The author suggests that company should classify fixed costs and variable costs in advance in order to perform calculation of Break Even Point (BEP), calculation of Margin of Safety (MOS) and profit planning.

Feasibility study is the tool that is able to be consideration materials in making the decisions to receive or reject the investment proposed in developing or establishing the project/business planning. The research about analysis of business feasibility, instead of to know whether it is feasible or not of the value of investment criteria, it is also to know the amount of investment funds that needed, the existing market share, and any constraints that will be possible to occurs in the process of establishing that type of business. As for the objectives that will be obtained from this research is to conduct the analysis of business feasibility as viewed from several aspects, that are financial aspect, and social aspect.

To determine whether or not a business is feasible, a business feasibility analysis is needed. This study will analyze the feasibility of vannamei shrimp pond cultivation in Bumi Pratama Mandira Village, Ogan Komering Ilir Regency, South Sumatra Province which is carried out semi-intensively so that it can lead to the possibility of experiencing profits or losses. The purpose of the study was to determine the amount of investment costs, total production costs, income and income as well as a feasibility study using the calculation of Break Even Point (BEP), R/C Ratio, B/C Ratio, Return on Investment (ROI), and Payback Period. (PP) vannamei shrimp farming business. This research is a qualitative and quantitative research. The population in this study were people who worked as vaname shrimp cultivators in Bumi Pratama Mandira Village, so that in this study a sample of 3 vaname shrimp cultivators was used using purposive sampling technique as a sampling technique. Types of research data in the form of primary data and secondary data. The results of this study are the third effort of vannamei shrimp farmers in Bumi Pratama Mandira Village, Ogan Komering Ilir District, South Sumatra Regency.

One institution that requires an accounting information system and budget plan is an educational institution. Education funding includes all expenditures that have been budgeted through the School Income and Expense Plan (RAPBS) or School Budget Activity Plan (RKAS) to support the process of providing education in the form of services or goods. Madrasah Aliyah Sabilul Ulum has a duty to manage finances based on financial management principles so that the money in circulation can be utilized optimally. Break even point is the point where total income equals total cost or the point where profit equals zero. The computer-based accounting information system that is designed includes account data recording, student data recording, accounting transaction records, cost classifications, BEP calculations, income budgets, account data reports, general journals, financial accountability reports, expense classification reports, BEP reports, income budget reports and school budget plans.