Text
ANALISIS COST-VOLUME-PROFIT SEBAGAI ALAT BANTU DALAM PERENCANAAN LABA PADA PT. VARIA USAH BETON
Profit planning is the development of an operating plan in order to reach the company objectives and ideals. The purpose of this research is to know about the relationship Cost-Volume-Profit as a tool for profit planning. The research which is conducted by the research is a qualitative research which performed by using case study approach. The Cost-Volume-Profit analysis is applied in this research as the data analysis technique. When a profit planning is performed by using CVP analysis, the brek-even point will be found, margin of safety, and degree of operating leverage but for the use of planning is the target profit analysis and sensitive. The result of the research indicates that the break-even point of PT Varia Usaha Beton Waru Sidoarjo from 2009 to 2011 is undergoing improvement. While,that is by 18,7%, 19,6%, and 21,5%. Margin of safety in 2009 of 25.06%, in 2010 was 12.80% and in 2011 was 19.76%. Degree of operating leverage (DOL) 2009 of 4, year 2010 amounted to 8 and in the year 2011 by 5. From these calculations, the researchers gave suggestions to review the results of the calculation of CVP analysis in 2009 until 2011 so that the costs to be incurred in the next year can be better controlled and implementing cost volume profit analysis as a tool of profit planning.
Keywords: Cost-Volume-Profit, Margin of Safety, Degree of Operating Leverage And profit planning
Tidak ada salinan data
Tidak tersedia versi lain