ANALISIS BIAYA-VOLUME-LABA SEBAGAI ALAT PERENCANAAN LABA PADA PABRIK TAHU PINK JAYA – OEBUFU, KUPANG
Cost-volume-profit analysis is often simply described as a break even analysis. However, companies should also be aware that break even analysis is a key of cost-volume-profit analysis. Researchers chose Pabrik Tahu Pink Jaya in Oebufu Kupang as the research location. Researchers got information ab...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Nusa Cendana
2020-12-01
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| Series: | Journal of Management Small and Medium Enterprises (SME's) |
| Online Access: | https://ejurnal.undana.ac.id/index.php/JEM/article/view/3308 |
| _version_ | 1797995662500954112 |
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| author | Karolus Belmo Marianus Saldanha Neno |
| author_facet | Karolus Belmo Marianus Saldanha Neno |
| author_sort | Karolus Belmo |
| collection | DOAJ |
| description |
Cost-volume-profit analysis is often simply described as a break even analysis. However, companies
should also be aware that break even analysis is a key of cost-volume-profit analysis. Researchers chose
Pabrik Tahu Pink Jaya in Oebufu Kupang as the research location. Researchers got information about
problems in location was the production process. The owner doesn't count all the costs of production in
setting the cost of goods sold so that profit could not reach target. The objectives of the research are (a)
to find out how many units should be sold at the break even point level; (b) to find out how many
rupiahs are at the break even point level; and (c) to find out how many units must be sold to reach the
profit target. Based on the results of research, conclusions consist of (a) the number of units sold out at
the break even point level is 21,185 boards; (b) the amount of rupiah at the break even point level is Rp.
794,448,433, -; and (c) the number of units sold out to achieve the profit target were 17,980 boards with
sales of Rp. 674,250,000, -
Keywords: Cost-Volume-Profit Analysis, and Profit Planning
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| first_indexed | 2024-04-11T10:05:15Z |
| format | Article |
| id | doaj.art-89b4a0a4b93d4b989854f8e3082343d2 |
| institution | Directory Open Access Journal |
| issn | 2502-2385 2723-469X |
| language | English |
| last_indexed | 2024-04-11T10:05:15Z |
| publishDate | 2020-12-01 |
| publisher | Universitas Nusa Cendana |
| record_format | Article |
| series | Journal of Management Small and Medium Enterprises (SME's) |
| spelling | doaj.art-89b4a0a4b93d4b989854f8e3082343d22022-12-22T04:30:16ZengUniversitas Nusa CendanaJournal of Management Small and Medium Enterprises (SME's)2502-23852723-469X2020-12-01133 Nov10.35508/jom.v13i3.3308ANALISIS BIAYA-VOLUME-LABA SEBAGAI ALAT PERENCANAAN LABA PADA PABRIK TAHU PINK JAYA – OEBUFU, KUPANGKarolus Belmo0Marianus Saldanha Neno1Program Studi Manajemen Sekolah Tinggi Ilmu Manajemen KupangProdi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Nusa Cendana, Kupang Cost-volume-profit analysis is often simply described as a break even analysis. However, companies should also be aware that break even analysis is a key of cost-volume-profit analysis. Researchers chose Pabrik Tahu Pink Jaya in Oebufu Kupang as the research location. Researchers got information about problems in location was the production process. The owner doesn't count all the costs of production in setting the cost of goods sold so that profit could not reach target. The objectives of the research are (a) to find out how many units should be sold at the break even point level; (b) to find out how many rupiahs are at the break even point level; and (c) to find out how many units must be sold to reach the profit target. Based on the results of research, conclusions consist of (a) the number of units sold out at the break even point level is 21,185 boards; (b) the amount of rupiah at the break even point level is Rp. 794,448,433, -; and (c) the number of units sold out to achieve the profit target were 17,980 boards with sales of Rp. 674,250,000, - Keywords: Cost-Volume-Profit Analysis, and Profit Planning https://ejurnal.undana.ac.id/index.php/JEM/article/view/3308 |
| spellingShingle | Karolus Belmo Marianus Saldanha Neno ANALISIS BIAYA-VOLUME-LABA SEBAGAI ALAT PERENCANAAN LABA PADA PABRIK TAHU PINK JAYA – OEBUFU, KUPANG Journal of Management Small and Medium Enterprises (SME's) |
| title | ANALISIS BIAYA-VOLUME-LABA SEBAGAI ALAT PERENCANAAN LABA PADA PABRIK TAHU PINK JAYA – OEBUFU, KUPANG |
| title_full | ANALISIS BIAYA-VOLUME-LABA SEBAGAI ALAT PERENCANAAN LABA PADA PABRIK TAHU PINK JAYA – OEBUFU, KUPANG |
| title_fullStr | ANALISIS BIAYA-VOLUME-LABA SEBAGAI ALAT PERENCANAAN LABA PADA PABRIK TAHU PINK JAYA – OEBUFU, KUPANG |
| title_full_unstemmed | ANALISIS BIAYA-VOLUME-LABA SEBAGAI ALAT PERENCANAAN LABA PADA PABRIK TAHU PINK JAYA – OEBUFU, KUPANG |
| title_short | ANALISIS BIAYA-VOLUME-LABA SEBAGAI ALAT PERENCANAAN LABA PADA PABRIK TAHU PINK JAYA – OEBUFU, KUPANG |
| title_sort | analisis biaya volume laba sebagai alat perencanaan laba pada pabrik tahu pink jaya oebufu kupang |
| url | https://ejurnal.undana.ac.id/index.php/JEM/article/view/3308 |
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