ANALISIS COST VOLUME PROFIT SEBAGAI DASAR PERENCANAAN LABA YANG DIHARAPKAN (STUDI PADA PERUSAHAAN KOPI DI KABUPATEN JEMBER)

Iswara, Ulfa Setia and Susanti, . (2018) ANALISIS COST VOLUME PROFIT SEBAGAI DASAR PERENCANAAN LABA YANG DIHARAPKAN (STUDI PADA PERUSAHAAN KOPI DI KABUPATEN JEMBER). Jurnal Riset Akuntansi Keuangan, 2 (2). pp. 67-76. ISSN P-ISSN: 2541-1209 ; E-ISSN: 2580-0213

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Abstract

A company needs planning to assist management in assessing the level of profit to be gained, with a Cost-Volume-Profit analysis that focuses on the various factors that affect changes in the components of profit. This study aims to determine the application of CVP analysis as the basis of profit planning is expected for 2017. The method used is descriptive method with case study approach. Researcher collects company information then do data analysis. CVP analysis is done by break event point analysis (BEP), contribution margin, and margin of safety. The results showed that in 2016 the contribution margin was Rp 144,070,100. Minimum sales of Rp 140,695,100 and break even point Rp 84.375.000. The company set a profit of 22% over the previous year. To achieve expected profit, sales are targeted at Rp 256,071,100 in 2017. Management can apply CVP analysis to assist in planning earnings in the coming year

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