THE BREAKEVEN POINT ANALYSIS OF ROOM SALES FOR DECISION MAKING PERIOD 2013 -2014 (A CASE STUDY OF JW MARRIOT HOTEL JAKARTA)

Abstract

This study aims to determine the breakeven point sales volume of room sales JW Marriott Hotel Jakarta in 2007 - 2011, to determine the amount of sales volume room hotel planned at the level of profits, to determine what level of margin of safety in which is made the object of research and as a based to make trend analysis for estimation total sales, total cost, and breakeven point in 2013 and 2014. A method used by the author is a combination of quantitative and qualitative commonly referred to as a mixed method. The mixed method, researcher analyze historical sales data for 5 years and then used as the basis for making estimates of room sales for two years ahead. The research data using least squares regression method (least-squares regression method) to separate the semi variable cost and linear line method/moment method which part of trend analysis to determine the forecast with the help of Microsoft Excel 2007. The result indicates there are the increasing in total sales, total cost, and breakeven point for 2013 and 2014. Thus it can be base for management to decide which kind of action to increase profit and volume of sales. By knowing the estimation sales, the leaders can achieve the goals with planned time to gain more profit.