Implementation of a Break Even Point (BEP)-Based Financial Information System at CV Bali Indigo

Abstract

Financial information systems play a crucial role in supporting managerial decision-making, particularly in small and medium-sized enterprises (SMEs) that operate under dynamic cost structures and competitive market conditions; however, many SMEs still rely on conventional financial recording practices that emphasize transaction reporting while providing limited analytical support for financial planning and control, making it difficult for management to accurately determine profit thresholds and evaluate cost–volume–profit relationships. This research is motivated by the need to enhance financial decision support through the integration of analytical methods into financial information systems, and therefore proposes a financial information system based on Break Even Point (BEP) analysis to support managerial decision-making in an SME environment. The main contribution of this study lies in embedding BEP analysis as a core analytical component within the system, enabling automated calculation of break-even values as well as clear tabular and graphical visualization of cost and revenue relationships. The proposed system is evaluated through a case study implementation using real financial data, focusing on calculation accuracy, processing efficiency, and decision-support effectiveness. The evaluation results demonstrate that the system produces BEP values that are consistent with manual calculations while significantly reducing processing time and improving the clarity and usability of financial information for management. Future work may extend the system by incorporating additional financial analysis methods, predictive models, and broader empirical validation across multiple enterprises to enhance scalability and decision-support capabilities.