Penerapan Analisis Biaya-Volume-Laba (Analisis CVP) sebagai Alat Bantu dalam Perencanaan Penjualan Atas Target Laba yang Ditetapkan (Studi Kasus pada Toko Mei Pastry)

Amelia P., Raden Roro Diva (0651348) (2010) Penerapan Analisis Biaya-Volume-Laba (Analisis CVP) sebagai Alat Bantu dalam Perencanaan Penjualan Atas Target Laba yang Ditetapkan (Studi Kasus pada Toko Mei Pastry). Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

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 o achieve the breakeven 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 Rp 8.851.751,615, the declining amount of sales that could happen are Rp 118.997.284,4 or 93,08% and the changes in profit that probably will happen caused by the changes in sales are 1,07.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: CVP analysis, small business, culinary business.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 03 Jun 2015 09:02
Last Modified: 03 Jun 2015 09:02
URI: http://repository.maranatha.edu/id/eprint/12847

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