Date: 23-11-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

Penerapan Metode Analisis Cost Volume Profit Sebagai Alat Bantu Perencanaan Laba (Studi Kasus Pada UMKM J.S PRODUCTION Malang)

Author Budi Kurniawan
Category Akuntansi Manajemen dan SIA


Industry is a business or acivity of processing raw materials and semi-finished goods to have added value and will provide benefits. Manufacturing industries become one of the industrial sectors that have a significant contribution to the national income of the country. Among the many manufacturing industries, small and medium industries are one of the quite a lot of industries. This small industry usually has 5-19 employees or workforce. Micro, Small and Medium Enterprises (MSMEs) are examples of small / home industries, although classified as small criteria also require good planning to develop such as cost efficiency, calculation of cost of goods manufactured, and cost analysis. This research was conducted to find out how J.S Production MSMEs can achieve a specified profit target of 15% from the 2018 period as a basis in the 2019 period by using Cost Volume Profit analysis.According to the J.S Production MSME Cost Volume Profit analysis, an adequate profit can be seen or analyzed through the Contribution Margin, Break Even Point, Margin of Safety, and Operating Leverage elements that are structurally calculated and fulfill procedures or requirements for profit achievement. Therefore the company in terms of Cost Volume Profit analysis is quite capable of making a profit. The profit target for the 2019 period which has been set at 15% from the previous year's profit is Rp. 365,085,440 of the nominal sum of profits in 2018 and the target profit target of 15%. Total sales to be achieved in 2019 amounted to Rp 1,272,453,116 or as many as 231,345 units. .