ANALISIS PENERAPAN COST VOLUME PROFIT DALAM MENUNJANG RENCANA PENCAPAIAN LABA (Studi Kasus pada Koperasi Brosem Kota Batu)
| Main Author: | Putri, Dea Ananda Hadyati |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2020
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/59142/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/59142/2/BAB%20I.pdf http://eprints.umm.ac.id/59142/3/BAB%20II.pdf http://eprints.umm.ac.id/59142/4/BAB%20III.pdf http://eprints.umm.ac.id/59142/5/BAB%20IV.pdf http://eprints.umm.ac.id/59142/6/BAB%20V.pdf http://eprints.umm.ac.id/59142/7/LAMPIRAN.pdf http://eprints.umm.ac.id/59142/ |
Daftar Isi:
- The objectives to be achieved in this study are to analyze the implementation of the Cost Volume Profit (CVP) analysis as expected earnings planning in 2018 and analyze the large volume of Cooperative Cooperative sales that must be achieved to achieve the expected profit level. The method used in this research is quantitative descriptive with a case study approach. Researchers collect company information using primary and secondary data, then conduct data analysis. CVP analysis is performed by analysis of contribution margins, breakeven points, security margins, operating leverage, and profit targets. The results can be obtained that in 2018 shows a contribution margin of Rp. 1,416,343,951, the break-even point of Rp. 2,983,572,355, a security margin of Rp. 2,858,165,645, and operating leverage of 2.04. The company targets a profit of 30% in 2019, so to achieve the expected profit, sales are targeted at 361,596 units or Rp. 7,592,771,695.