Analisis Break Even Point pada PT Nippon Indosari Corpindo TBK

Shofa Muzdalifah; Natasya Salsabila Rachma; Muhammad Rizky; Siti Aisah; Safira Zahra Ghea

doi:10.61132/maeswara.v4i3.2572

Authors

Shofa Muzdalifah Universitas Bina Sarana Informatika
Natasya Salsabila Rachma Universitas Bina Sarana Informatika
Muhammad Rizky Universitas Bina Sarana Informatika
Siti Aisah Universitas Bina Sarana Informatika
Safira Zahra Ghea Universitas Bina Sarana Informatika

DOI:

https://doi.org/10.61132/maeswara.v4i3.2572

Keywords:

Break-even point, Cost analysis, Cost-volume-profit, Financial planning, Profit control

Abstract

This study examines the break-even point (BEP) of PT Nippon Indosari Corpindo Tbk as a tool for financial planning and profit management. Using a cost-volume-profit (CVP) framework, the research explores how fixed costs, variable costs, selling price, and sales volume interact to determine the company's minimum sales threshold. A quantitative descriptive method was applied, drawing on secondary data from the company's audited consolidated financial statements for the year ending December 31, 2024, sourced from the Indonesia Stock Exchange (IDX) and the company's investor relations website. Findings show that the company achieved a Contribution Margin Ratio of 77.87%, a break-even sales value of Rp1.74 trillion equivalent to 44.35% of actual sales and a Margin of Safety of 55.65%. These numbers reflect a company that is not merely profitable on paper, but genuinely resilient against demand fluctuations. What makes this study distinct is its use of actual audited financial data from a major listed food manufacturer, moving beyond the simulated or UMKM-scale data that dominate prior BEP literature. The results offer practical guidance for managers navigating cost control and profit planning in capital-intensive industries.

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