Peranan Analisis Cost-Volume-Profit dalam Merencanakan Laba Perusahaan (Studi Kasus pada PT. Berto Toyundo, Bandung)
Daftar Isi:
- The purpose of this research is to assist the manager in planning and making decision to determine the maximal profit. Cost-volume-profit analysis (CVP) is one of analysis to connect the change of marketing cost, sales volume, and price. Cost-volume-profit analysis have some basics in effort to plan profit that are break-even point analysis, margin of safety, contribution margin, and managerial application of cost-volume-profit analysis. The object of this research is PT. Berto Toyindo which is one of toy company in Bandung. The method of this research is descriptive analysis method to conclude, to represent, and to analyze the record by interview, direct observation to the company, learning the company’s record, and the literature study. The result shows that the marketing cost, sales volume, and price have a positively affects with a profit planning. Thus Cost-volume-profit analysis can be used as a management tool in company profit planning .