Analisis Cost-Volume-Profit Sebagai Alat Perencanaan Laba Jangka Pendek Pada PT. ABC

Marrissa, Marrissa (2010) Analisis Cost-Volume-Profit Sebagai Alat Perencanaan Laba Jangka Pendek Pada PT. ABC. S1 thesis, STIE Indonesia Banking School.

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Abstract

One of the analytical tools that can be used by management in profit planning is CVP analysis. CVP analysis is analysis to see the relationship between cost, volume and profit resulting from the changes of these variables on firm profits. CVP analysis that discusses the relationship between cost, volume and profit it will allow management to planning and control activities, especially in the short-term profits. For further application, the author doing research on a poultry processing company PT. ABC. The author uses Equation Method and Contribution Margin method to obtain the break-even point analysis. The author also makes projected sales that the company wants to obtain. As for determining the amount of business risk and the level of security owned by the author using the MOS calculation and DOL. In addition, DOL can also shows how changing the amount of sales to profits obtained. Finally, the authors make the SDP calculation earmarked in the decision to close the business or not, especially if the company in a state of loss, or sales the company achieved sales of less than break-even point. Thus, CVP analysis can be expected to provide appropriate information to management so that will help the process corporate profit planning Keywords : cost-volume-profit analysis, break even point, margin of safety, projected sales, degree of operating leverage, shut down point

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Mrs. Deli Apsa
Date Deposited: 02 Nov 2020 04:39
Last Modified: 02 Nov 2020 04:39
URI: http://repository.ibs.ac.id/id/eprint/1653

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