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Break Event Point (BEP) analysis is a tool for management in planning and budgeting, namely increasing accuracy in forecasting sales or production, costs, profit or loss so that this analysis can make it easier for managers to make decisions in the production process. The purpose of this study was to determine the increase in profits achieved by the diamond ice cream home industry in 2017-2018. The method of analysis used by the writer in this research is descriptive quantitative. From the results of the analysis, sales data and costs incurred by the diamond ice cream home industry are efficient. During 2017-2018 the diamond ice cream home industry was able to sell its products above the break-even point in other words to get a profit.In this study, the company can find out the level of profit that a business owner wants to get. By calculating the break event point, a business can do better work planning from the following year.

ANALISIS PERENCANAAN LABA DENGAN METODE BREAK EVENT POINT PADA HOME INDUSTRI ICE CREAM DIAMOND DI DESA SEMAMPIR KABUPATEN SIDOARJO