Every company wants cessation of life (sustainability) in its business. To be able to continue to live and develop, the company's profit is needed, because with the profit earned, the company's capital will increase. The increase in capital causes the company to develop and be able to meet all of its operational needs. To get a profit, careful planning is needed in its business, starting from targeted sales, costs and profits. Therefore the analysis of cost volume and profit is one way to achieve the profit the company wants, so that the company can develop. In this study, the goal to be achieved is to determine the break even point, the contribution margin, and the safety margin of Pia Latief products in a multi-product manner. The analysis used is a quantitative approach using secondary data. In deferring variable costs and fixed costs on overhead costs, the highest point and lowest point method is used. The Pia Latief company produces two types of pia, namely wet pia and dry pia. The results of research conducted in 2017 obtained a break-even point for wet pia of 10,707 units and dry pia of 6,227 units. The contribution margin in 2017 was IDR 1,873,010,837, while in a ratio of 55.2%. The margin of safety for wet pia is 96.21% while dry pia is 96.2%. To achieve a profit increase of 5% in 2018, the company must sell 296,072 units of wet pia and 172,184 units of dry pia