Analisis Break Event Point (BEP) terhadap Penyusunan Anggaran Operasional di Universitas XYZ


  • Hesti Zia Amelia Departemen Akuntansi, Universitas Djuanda
  • Indra Cahya Kusuma Departemen Akuntansi, Universitas Djuanda



This study aims to determine the components, calculations, and magnitude of the break event and shutdown point in preparing the budget at XYZ University. This research is a quantitative descriptive research method. Calculating the BEP in compiling a university's operating budget is very important so that it can be known how many students are accepted to reach the breakeven point (BEP). The results of this study indicate that each faculty unit has not classified the cost components based on their behavior, namely fixed costs and variable costs. From the calculation results, each faculty unit has different breakeven points (BEP) and Shutdown points from 2018 to 2022.

Keywords: Fixed Costs, Variable Costs, Break Event Point, Shutdown Point.


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