Abstract:AbstrakPrilaku konsumen sangat penting dipelajari oleh banyak masyarakat atau perusahaan diseluru dunia, prilaku konsumen sangat menentukan kemajuan perusahaan, dengan mengetahui prilaku konsumen maka perusahaan dapat menentukan strategi dan konsep untuk memuaskan konsumen, ada banyak faktor faktor yang mempengaruhi prilaku konsumen dalam keputusan pembelian. Demi kesuksesan dan kemajuan perusahaan maka Perusahaan perlu mengetahui faktorfaktor yang mempengaruhi konsumen dalam keputusan pembelian. Tujuan peneli… Show more
“…Pertumbuhan ekonomi di Makassar yang sangat pesat ini ditandai dengan bermunculnya bisnis-bisnis baru disetiap tahunnya (Pratiwi, 2012). Ada beberapa perusahaan yang bergerak dalam bidang kuliner brownies di Kota Makassar, yang cukup besar dan terkenal yakni Brownies Amanda, ini merupakan hal yang wajar dikarenakan Brownies Amanda sudah begitu lama berdiri yakni dimulai sejak tahun 2000 (Rulita, 2011), Sehingga memiliki banyak konsumen.…”
This article is the result of a study that analyzes break even point as a profit planning tool at the Makassar Banana Browcyl Brownis company. Located on Jl. A.P. Pettarani Kota Makassar, research using descriptive method based on case studies aims to determine the value of each variable, either one variable or more independent in nature without making a relationship or comparison with other variables. Data processing is done by looking for contribution margin value, break even point and margin of safety. The results of this study indicate that in 2017 the break-even achieved by the company was Rp. 72,070,308.51 and BEP per kg of Rp. 1.018. In 2018 the break-even point reached by the company was Rp. 69,612,903.23 and BEP per kg of 2,308. The margin of safety in 2017 to 2018 has increased 83% to 86%. Sales in 2017 and 2018 have reached the calculated sales target. This research is important because it allows companies to conduct business expansion or increase production in accordance with the company's capacity.
“…Pertumbuhan ekonomi di Makassar yang sangat pesat ini ditandai dengan bermunculnya bisnis-bisnis baru disetiap tahunnya (Pratiwi, 2012). Ada beberapa perusahaan yang bergerak dalam bidang kuliner brownies di Kota Makassar, yang cukup besar dan terkenal yakni Brownies Amanda, ini merupakan hal yang wajar dikarenakan Brownies Amanda sudah begitu lama berdiri yakni dimulai sejak tahun 2000 (Rulita, 2011), Sehingga memiliki banyak konsumen.…”
This article is the result of a study that analyzes break even point as a profit planning tool at the Makassar Banana Browcyl Brownis company. Located on Jl. A.P. Pettarani Kota Makassar, research using descriptive method based on case studies aims to determine the value of each variable, either one variable or more independent in nature without making a relationship or comparison with other variables. Data processing is done by looking for contribution margin value, break even point and margin of safety. The results of this study indicate that in 2017 the break-even achieved by the company was Rp. 72,070,308.51 and BEP per kg of Rp. 1.018. In 2018 the break-even point reached by the company was Rp. 69,612,903.23 and BEP per kg of 2,308. The margin of safety in 2017 to 2018 has increased 83% to 86%. Sales in 2017 and 2018 have reached the calculated sales target. This research is important because it allows companies to conduct business expansion or increase production in accordance with the company's capacity.
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