Analysis of the Impact of Changes in Selling Prices and Variable Costs on Break-Even Point (BEP) of PT Indofood CBP Sukses Makmur Tbk 2024–2025 Period

Abstract

This study analyzes the impact of changes in selling prices and variable costs on the Break-Even Point (BEP) of PT Indofood CBP Sukses Makmur Tbk for the period 2024–2025. A quantitative descriptive method is applied using secondary data in the form of ICBP financial reports. BEP is calculated in rupiah using the contribution margin ratio formula, complemented by a multi-scenario sensitivity analysis (±5% and ±10%). Net sales grew 3.10% from IDR 72.60 trillion (2024) to IDR 74.85 trillion (2025), while the cost of goods sold increased 6.10%, so that the contribution margin ratio decreased from 37.04% to 35.22%. As a result, BEP increased from IDR 28,889,576.48 million (2024) to IDR 30,367,475.50 million (2025), an increase of 5.12%. The margin of safety remained above 59% in both periods. Sensitivity analysis shows that a 10% decrease in variable costs reduces BEP by 15.54% more effectively than a 10% increase in sales, which only reduces BEP by 14.33%, confirming cost efficiency as a top strategic priority.