ANALISIS COST VOLUME PROFIT DALAM UPAYA MERENCANAKAN LABA USAHA KOPI MACRO COFFEE ROASTERY
The purpose of this study was to determine the application of CVP analysis as a means of planning the expected profit in the future. The method used is a descriptive method with a case study approach. This study uses data in the form of financial information consisting of income and expenses, both...
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| Format: | Article |
| Language: | English |
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Universitas Nusa Cendana
2023-02-01
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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/7239 |
| _version_ | 1811162615179640832 |
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| author | Ulfah Setia Iswara Teguh Gunawan Setyabudi Shinta Setiadevi |
| author_facet | Ulfah Setia Iswara Teguh Gunawan Setyabudi Shinta Setiadevi |
| author_sort | Ulfah Setia Iswara |
| collection | DOAJ |
| description |
The purpose of this study was to determine the application of CVP analysis as a means of planning the expected profit in the future. The method used is a descriptive method with a case study approach. This study uses data in the form of financial information consisting of income and expenses, both fixed costs and variable costs. The results of the analysis carried out showed that the contribution margin for 2020 was IDR193,898,400 with a ratio of 69%. The break-even point for 2020 is IDR 37,147,900. The sales level of IDR281,473,400 was above the break-even point, so the sales made were said to be able to generate maximum profit. The safety limit for 2020 is 80%. The level of company security is quite high, it is said to be good because the possibility of loss is low. The minimum allowable sales amount (margin of safety) in 2020 is IDR 227,635,800. The amount of profit expected for 2020 is IDR 192,803,100, therefore the company must be able to achieve the sales target of IDR 333,262,300. CVP analysis can be useful for company management to assist in planning expected profits in the future.
Keywords: Cost Volume Profit; Break Event Point; Contribution Margin; Margin of Safety
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| first_indexed | 2024-04-10T06:32:14Z |
| format | Article |
| id | doaj.art-bfefa9afd54f4e2dbd94bb8c611538cc |
| institution | Directory Open Access Journal |
| issn | 2502-2385 2723-469X |
| language | English |
| last_indexed | 2024-04-10T06:32:14Z |
| publishDate | 2023-02-01 |
| publisher | Universitas Nusa Cendana |
| record_format | Article |
| series | Journal of Management Small and Medium Enterprises (SME's) |
| spelling | doaj.art-bfefa9afd54f4e2dbd94bb8c611538cc2023-03-01T07:00:23ZengUniversitas Nusa CendanaJournal of Management Small and Medium Enterprises (SME's)2502-23852723-469X2023-02-0116110.35508/jom.v16i1.7239ANALISIS COST VOLUME PROFIT DALAM UPAYA MERENCANAKAN LABA USAHA KOPI MACRO COFFEE ROASTERYUlfah Setia Iswara0Teguh Gunawan Setyabudi1Shinta Setiadevi2Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Indonesia SurabayaProgram Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Indonesia SurabayaProgram Studi Agribisnis, Politeknik Negeri Banyuwangi The purpose of this study was to determine the application of CVP analysis as a means of planning the expected profit in the future. The method used is a descriptive method with a case study approach. This study uses data in the form of financial information consisting of income and expenses, both fixed costs and variable costs. The results of the analysis carried out showed that the contribution margin for 2020 was IDR193,898,400 with a ratio of 69%. The break-even point for 2020 is IDR 37,147,900. The sales level of IDR281,473,400 was above the break-even point, so the sales made were said to be able to generate maximum profit. The safety limit for 2020 is 80%. The level of company security is quite high, it is said to be good because the possibility of loss is low. The minimum allowable sales amount (margin of safety) in 2020 is IDR 227,635,800. The amount of profit expected for 2020 is IDR 192,803,100, therefore the company must be able to achieve the sales target of IDR 333,262,300. CVP analysis can be useful for company management to assist in planning expected profits in the future. Keywords: Cost Volume Profit; Break Event Point; Contribution Margin; Margin of Safety https://ejurnal.undana.ac.id/index.php/JEM/article/view/7239 |
| spellingShingle | Ulfah Setia Iswara Teguh Gunawan Setyabudi Shinta Setiadevi ANALISIS COST VOLUME PROFIT DALAM UPAYA MERENCANAKAN LABA USAHA KOPI MACRO COFFEE ROASTERY Journal of Management Small and Medium Enterprises (SME's) |
| title | ANALISIS COST VOLUME PROFIT DALAM UPAYA MERENCANAKAN LABA USAHA KOPI MACRO COFFEE ROASTERY |
| title_full | ANALISIS COST VOLUME PROFIT DALAM UPAYA MERENCANAKAN LABA USAHA KOPI MACRO COFFEE ROASTERY |
| title_fullStr | ANALISIS COST VOLUME PROFIT DALAM UPAYA MERENCANAKAN LABA USAHA KOPI MACRO COFFEE ROASTERY |
| title_full_unstemmed | ANALISIS COST VOLUME PROFIT DALAM UPAYA MERENCANAKAN LABA USAHA KOPI MACRO COFFEE ROASTERY |
| title_short | ANALISIS COST VOLUME PROFIT DALAM UPAYA MERENCANAKAN LABA USAHA KOPI MACRO COFFEE ROASTERY |
| title_sort | analisis cost volume profit dalam upaya merencanakan laba usaha kopi macro coffee roastery |
| url | https://ejurnal.undana.ac.id/index.php/JEM/article/view/7239 |
| work_keys_str_mv | AT ulfahsetiaiswara analisiscostvolumeprofitdalamupayamerencanakanlabausahakopimacrocoffeeroastery AT teguhgunawansetyabudi analisiscostvolumeprofitdalamupayamerencanakanlabausahakopimacrocoffeeroastery AT shintasetiadevi analisiscostvolumeprofitdalamupayamerencanakanlabausahakopimacrocoffeeroastery |