ANALISIS COST VOLUME PROFIT SEBAGAI DASAR PERENCANAAN LABA PADA PRODUK OLAHAN ALTERNATIF KERIPIK SINGKONG RASA UDANG(Studi Pada Sentra Industri Kecil Keripik Singkong Di Desa Mojorejo Kota Batu Malang Jawa Timur)
| Main Author: | AGUSTIN, ANIK |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2008
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/2895/1/52.pdf http://eprints.umm.ac.id/2895/ |
Daftar Isi:
- Research was conducted on the premise that a home industry producing cassava chips to the diversification of new flavor of shrimp that have contribusi margin (profit) that is higher by 57.6% of sales compared to the manufacture of processed cassava chips taste yng orsinil without diversification only reached 46, 4% of sales. This study aims to analyze the profit planning with Cost Volume Profit on product diversification of processed cassava chips with new flavors. Observation period studied were in 2006 for 12 months which starts in January until December. The research data used is historical data and the development of home industry, data on product and marketing areas, production cost data and operational costs, production data and sales data. The analysis technique used is the Cost Volume Profit analysis as a basis for planning gain by way of classifying costs into fixed costs and variable costs. While that used to separate costs by using the least squares method (least square method) and then determine the break even point (BEP) and Margin of Safety (MOS) in order to be able to know the breakeven point and also to know the safe limits for home industry did not experience losses. Keywords: cost volume profit analysis, profit planning, alternative products processed cassava prawn crackers.