ANALISIS COST VOLUME PROFIT SEBAGAI ALAT BANTU PERENCANAAN LABA PADA PD. ADI ANUGRAH “FOOD INDUSTRY” TANJUNGPINANG

Penulis

  • Dini Desprianti Alumni Prodi Akuntansi UMRAH
  • Inge Lengga Sari Munthe Dosen Prodi Akuntansi UMRAH
  • Tumpal Manik Dosen Prodi Akuntansi UMRAH

Kata Kunci:

Contribution Margin, Break Even Point Multiple Product, Cost Volume Profit

Abstrak

The purpose of this research is to determine the analysis of Cost Volume Profit as a Tool for Profit Planning in PD. Adi Anugrah "Food Industry" Tanjung Pinang. The analytical method used are contribution margin and break even point for multiple products. The object of this research is PD. Adi Anugrah Tanjung Pinang. The result of this study indicate that the product that provides the largest contribution margin is Dendeng Kepala Sotong 60 gram and the one that gives the smallest contribution margin is Dendeng Sotong Original 100 gram. The Break Even Point for December 2019 was 482 units. From the result of the Cost Volume Profit analysis, there are three alternatives. If they reduce fixed costs by 15% and increase the selling price by 5%, it wll have maximum profit Rp 79.359.984.

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Diterbitkan

2020-11-23

Terbitan

Vol 1 No 2 (2020): Ekonomi

Bagian

Akuntansi