PENERAPAN ANALASIS COST VOLUME PROFIT DALAM PERENCANAAN LABA (STUDI KASUS PADA UD REJO MULYO SURABAYA)
Abstract: Cost Volume
Profit is a
device which functioned
on decision planning
and taking. Analysis
of Cost Volume Profit
(CVP) emphasizes the
relationship among cost,
sold volume, and
price, so all financial
information will be included. That research is a case study analysis that is
applied on a company namely UD Rejo Mulyo Surabaya, because the company has not
done the analysis cost volume profit.
Therefore, the aim
of this research
is trying to
give financial information about cost analysis, volume, and
profit. This research used is descriptive-qualitative method with quantitative
data. Several elements which are useful in cost volume analysis profit analysis
are: Contribution Margin Analysis,
Break Even Point Analysis, Margin
of Safety Analysis,
and Operating Leverage Analysis. Based on the analysis, we concluded that plastic production tend to
has a big profit contribution to the firm.
Keyword: Cost
Volume Profit, Contribution
Margin Analysis, Break
Even Point Analysis, Margin of Safety Analysis, Operating Leverage Analysis
Penulis: Vincensia Jelita
Sakti
Kode Jurnal: jpakuntansidd130017
