Break Even Point Analysis As A Basis For Determining Sales Targets At Es Coklat Panjang Umur Msme In Pajus, Medan

Abstract

This study examines the application of Break Even Point (BEP) analysis as a basis for determining sales targets at Es Coklat Panjang Umur, an MSME located in Pajus, Medan. The study uses a descriptive quantitative approach based on one week of sales records and supporting operational information. During the observation period, the business sold 148 units and generated revenue of IDR 1,475,000. Saturday recorded the highest sales volume at 42 units, while Friday recorded the lowest at 9 units. Juice accounted for the largest share of sales, with 116 units. A BEP simulation was conducted using estimated weekly fixed costs of IDR 771,154 and an assumed variable-cost ratio of 55% of revenue. Under these assumptions, the estimated break-even revenue was IDR 1,713,676 per week, equivalent to approximately 172 units. This exceeds the observed weekly sales of 148 units. However, the results are illustrative because complete monetary records of ingredient, packaging, and operating costs were unavailable. Therefore, the estimated BEP should be validated using actual cost data before being used as a basis for setting the business's sales targets.