Peranan Analisis Cost-Volume-Profit dalam Upaya Merencanakan Laba Perusahaan

Martusa, Riki and Wijaya, Venny (2011) Peranan Analisis Cost-Volume-Profit dalam Upaya Merencanakan Laba Perusahaan. Akurat Jurnal Ilmiah Akuntansi, 2 (04).


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One analytical tool that can be used to connect the variable changes between the cost of marketing, sales volume and selling prices in a single unit is the analysis of cost-volume-profit (CVP). It is necessary to assist managers in planning and decision making in determining the optimal profit. In the analysis of cost-volume-profit, there are some parameters that are useful for planning of income, namely: the analysis of break-even point, margin of safety, contribution margin, and managerial applications of the analysis of cost-volume-profit organization. The author conducted research on the CV. True gem that is one company that specializes in frozen food in Bandung. The research method used by the author in conducting this research is descriptive analytical method, a method that tried to infer, presenting, and analyzing data by conducting interviews, direct observation to the company, the assessment of enterprise data and literature study. Of research has been done, it is known that there is a close relationship between marketing costs, sales volume and selling price with profit planning. It is based on the calculation of correlation coefficient (r) is obtained that is equal to 1 with the level of conformity (Adjusted R Square) by 100% which means that 100% of profit planning variation can be explained by variations of the three independent variables namely the marketing costs, sales volume, and selling price.

Item Type: Article
Uncontrolled Keywords: Cost Volume Profit, Selling Volume, Price, and Profit Planning.
Subjects: H Social Sciences > HG Finance
Depositing User: Perpustakaan Maranatha
Date Deposited: 17 Feb 2012 07:55
Last Modified: 17 Feb 2012 07:55

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