CD Skripsi
Analisis Cost Volume Profit Sebagai Dasar Perencanaan Penjualan Dan Laba Yang Diharapkan Pada Pt. Sutra Benta Perkasa Pekanbaru
Cost Volume Profit analysis shows the relationship between costs,
volumes, and overall profit in calculating sales planning and corporate profit
planning precisely and accurately. This study aims to determine and analyze the
application of cost volume profit as the basis for planning sales and expected
profits at PT. Sutra Benta Perkasa Pekanbaru. In this study using quantitative
descriptive data types. The data collection technique used is the technique of
interview and documentation on the financial data of PT. Sutra Benta Perkasa
Pekanbaru.
The analysis results show that the contribution margin and contribution
margin ratio calculation can cover fixed costs and contribute profit to the
company. The break-even point calculation shows that the sales condition has
exceeded the break-even point. In several years, the analysis of sales and profit
targets still has not been achieved due to company policies that have not been
able to set targets and have not used the analysis calculations. The calculation of
the margin of safety shows the company's condition is at a safe point. The
measure of operating leverage shows the high sensitivity of net income to sales.
Keywords: Cost Volume Profit, Sales Planning, Profit Planning
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