PRODUCTION AREA PLANNING AT MANGGARAI SWEET BREAD SHOP IN KUPANG CITY, EAST NUSA TENGGARA
Abstract
The study entitled Production Area Planning at Manggarai Sweet Bread Shop in Kupang CitEast Nusa Tenggara aims to determine and explain the planning of production areas and rawmaterials for sweet bread at Manggarai Sweet Bread Shop. Data collection techniques in thistudy were observation, interviews, documentation and questionnaires. While the data analysis technique used forecasting and Break Event Point (BEP). The results of the study showed thatthe management of Manggarai Sweet Bread Shop had not been able to make a mature and
detailed production area plan for the existing production factors. So that it cannot predict the level of production in the coming year, where in 2024-2026, where in the year In 2024, Manggarai Sweet Bakery is predicted to sell 881,091 sweet breads, in 2025 as many as 884,822and in 2026 as many as 888,553. Meanwhile, the results of the break-even point calculation atManggarai Sweet Bakery, the maximum capacity of sweet bread sales in one month is 72,000 breads resulting in a profit of Rp. 1,514,000 with a total cost of Rp. 36,000,000. while the BreakEven Point for sweet bread sales at Manggarai Sweet Bakery occurs at a point of 51,200packages, with a value of Rp. 25,600,000, Manggarai Sweet Bakery will not make a profit or suffer a loss at that point. And if the company produces below the BEP point, the company wilexperience a loss, and vice versa if the company produces below the BEP point, the companywill experience a profit. Based on the results of this study, Manggarai Sweet Bakery needs to
make good production area planning by using sales forecasting analysis so that optimumcompany profits can be achieved.