Analysis Of Production Costs, Sales Volume, And Break Even Point (BEP) In Profit Planning for A Bakery Business (A Case of Naucake21)

This study examines how production costs, sales volume, and Break Even Point (BEP) support profit planning at Naucake21 using a qualitative case-study approach. Numerical calculations of financial indicators are used as analytical tools to support the interpretation of the case, rather than as the primary research method. Data were obtained through direct observation, interviews with the owner, operational documentation, and records of production costs and sales. April and May 2026 were selected because complete monthly sales records were available for both periods, allowing a comparable analysis of the bakery’s financial performance. Costs were classified into fixed and variable categories, followed by calculations of Contribution Margin (CM), Contribution Margin Ratio (CM Ratio), BEP, Margin of Safety (MOS), and profit. Monthly fixed costs totaled IDR 1,625,519 and variable costs totaled IDR 9,252,000. Sales reached IDR 12,895,000 in April and IDR 11,972,000 in May 2026. The April and May CM Ratios were 28.25% and 22.72%, respectively, producing BEP values of IDR 5,753,793 and IDR 7,154,674. MOS Ratios were 55.38% in April and 40.24% in May, while estimated profits after fixed and variable costs were IDR 2,017,481 and IDR 1,094,481. These results indicate that both months exceeded the break-even threshold, although financial performance weakened in May. The findings provide practical information for monitoring costs, setting minimum sales targets, and supporting profit planning in MSMEs