PENERAPAN COST VOLUME PROFIT ANALYSIS SEBAGAI ALAT BANTU DALAM PERENCANAAN PENJUALAN ATAS TARGET LABA YANG DITETAPKAN (STUDI KASUS PADA TOKO MEI PASTRY)
| Main Authors: | Martusa, Riki; Universitas Kristen Maranatha, Putri, RR. Diva Amelia; Universitas Kristen Maranatha |
|---|---|
| Format: | Article application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
MAKSI
, 2012
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| Online Access: |
http://majour.maranatha.edu/index.php/maksi/article/view/621 |
Daftar Isi:
- Lack of awareness of the importance of financial information on small business, makes some small culinary business do not know their real business field conditions. Mei Pastry is one of the small business that are not too focused on its business financial condition. They never make an accurate financial report that describes their financial situation, so they cannot establish some policies that will help them survive in the future persistence. Regarding to this situation, this study tries to provide some form of financial information through the analysis of cost, volume, and profit (CVP analysis). This analysis will help the business to be aware of establishing which product with the highest or smallest benefits, the number of sales that are needed to achieve the break-even point, the amount of declining sales that could happen and the amount of changes in profit that affected by changes in sales. This study’s sample is based on the use of purposive sampling method. Therefore, the result shows that a dessert product gives the greatest profit. Moreover, the sales volume that are needed to reach the break-even point are Rp8.851.751,615, the declining amount of sales that could happen are Rp118.997.284,4 or 93,08% and the changes in profit that probably will happen caused by the changes in sales are 1,07.Keywords: Cost Volume Profit Analysis, Small Business, Culinary Business, and Break Even Point