Break-Even Point Analysis as a Profit Planning Tool for a Cheese-Filled Fried Dim Sum Microenterprise: A Simulation-Based Cost–Volume–Profit Study

Micro-enterprises in Indonesia's street food sector frequently set prices and sales targets by intuition rather than by a clear understanding of their cost structure. This study analyses the break-even point (BEP) of a fried dim sum micro-enterprise whose product is filled only with mozzarella cheese, in order to show how cost–volume–profit (CVP) analysis can support profit planning in a small culinary business. A descriptive quantitative design was applied to a simulated booth-based business operating 26 days per month, with cost and price assumptions constructed to resemble a typical small-scale street food stall. Costs were classified into fixed and variable components, after which the contribution margin, BEP in units and in rupiah, margin of safety (MOS), degree of operating leverage (DOL), the sales volume required for a target profit, and six sensitivity scenarios were calculated. With a selling price of Rp15,000 per four-piece portion, a variable cost of Rp7,600 per portion and monthly fixed costs of Rp3,150,000, the business breaks even at 426 portions or Rp6,385,135 per month, equivalent to about 17 portions per day. At a planned volume of 910 portions, the business earns a monthly operating profit of Rp3,584,000 with an MOS of 53.2% and a DOL of 1.88. Mozzarella cheese accounts for more than half of the variable cost, and the sensitivity analysis shows that higher fixed costs, price cuts and cheese price increases raise the BEP the most. The findings suggest that BEP analysis is a simple yet informative tool for pricing, cost control and sales target setting in culinary micro-enterprises.