UNIT COST AND BREAK-EVEN POINT ANALYSIS IN “RHA” BISTRO

• Main Author: Habibah Angsoka, Rajna
• Format: Final Project
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/64545
• Institution: Institut Teknologi Bandung

Food and beverage companies transform food material into a product that can be consumed by the customer from processing the food to receiving the consumer. Food and beverages are also facilities that are directly connected to the quality of life as food supports human life. Food and beverage industries are becoming massive years to years, particularly in big cities like Bandung. Food and beverage industry is developing to meet the consumption of primary human needs, namely food. To be able to compete in a business industry, a company can improve the internal quality of its company, one of which is in the financial sector that is cost management. "RHA" Bistro is one of the food and beverage restaurants in Bandung which has been part of this industry since 2018. “RHA” Bistro is located around Jalan Dago, Bandung City, and West Java. Their Bistro concept is Clean Rustic Botanical with poetry as the unique value of the business at every corner. "RHA" Bistro offers different beverages and also serves Asian and Western menu combinations. As one of the business people, this company has not yet concerned aspects in the cost analysis that are the unit cost and break-even point analysis. Therefore, the authors conducted the analysis in the period from September 2019 to February 2020. All costs will be identified, classified and calculated to get the final result, namely unit costs and break-even points for each product. The results of this study all the unit costs of each product sold by the company are below the selling price per unit. The results of the break-even calculation illustrate that all products sold successfully reached the break-even point. The author provides several recommendations for the company to make this calculation analysis as a consideration in determining the company's decision in this case the price policy, determine the sales target by taking into account the results of the breakeven calculation and conducting cost analysis periodically.