RT Journal Article
A1 Vina Olivia  Pebrianty
A1 Si Made Ngurah  Purnaman
A1 Syaiah Syaiah
A1 Hasnidar Hasnidar
A1 Aisyah Muthiah  Salsabila
T1 Development of a Break-Even Analysis (BEA) model for setting the selling price of marine product MSMEs
JF Priviet Social Sciences Journal
YR 2026
VO 6
IS 2
SP 87-97
DO 10.55942/pssj.v6i2.1168
AB This study aims to develop an applicative Break-Even Analysis (BEA) model to support pricing decisions for seafood processing MSMEs in Kendari City. Most MSMEs in this sector still set selling prices intuitively due to a limited understanding of cost accounting and incomplete financial records. This study employed a descriptive quantitative approach with a field study design, using questionnaires, interviews, observations, and documentation to collect data from MSMEs that met the research criteria. The BEA model was developed based on fixed costs, variable costs, production volume, and selling price. The results indicate that the BEA model is easy to apply, suitable for MSMEs with simple bookkeeping practices, and capable of generating accurate break-even points and minimum selling price calculations. After applying the model, MSME owners demonstrated an improved understanding of cost structures and were able to determine selling prices and profit margins more rationally. These findings confirm that BEA enhances cost awareness and supports more efficient decision-making. Overall, this study provides a practical managerial tool that can be utilized by MSMEs, local government agencies, and academic institutions to strengthen financial literacy and pricing strategies in the seafood-processing sector.
K1 Break-Even Analysis, MSMEs, production costs, selling price
LK https://journal.privietlab.org/index.php/PSSJ/article/view/1168
ER