Manfaat Analisa Biaya-Volume-Laba sebagai Alat Bantu Manajemen di dalam Merencanakan Laba Perusahaan
Daftar Isi:
- Tight competition made manager’s company trying to defend their business activities. The measurement which is often uses to value management successful or not is profit. Profit influenced by sales price, cost and sales volume. There is one instrument which can help managers to planning profit. This research trying to use cost-volume-profit analysis in import and distributor french fries. Cost-volume-profit analysis includes break-even point, margin of safety, contribution margin, degree operating leverage and shut-down point. The results show that break-even point in 2007 is 26.027 ton and in 2008 is 28.695 ton. Margin of safety CV PASMA to be in safety area from loss. Even degree operating leverage is low because, sales are above break-even point. Changes in sales price, cost and sales volume influences to profit and break-even point. Conclusion based on research is cost-volume-profit analysis useful on take decisions and planning profit for company.