COST-VOLUME-PROFIT (CVP) UNTUK PERENCANAAN LABA PADA PT MAYORA INDAH, Tbk. DAN ENTITAS ANAK

Abstract

Analysis of cost-volume-profit is a method to analyze how decision operations and marketing decisions affect net income, based on the understanding of the relationship between variable costs, fixed costs, selling price per unit, and the level of output. The purpose of this study was to determine how the level of the minimum sales companies in order not to suffer a loss to know how plan and profit by using analysis Cost-Volume-Profit (CVP) at PT Mayora Indah Tbk. And Subsidiaries. In this study the author uses descriptive research method. Data collection techniques used is the technique of data analysis used dokumentation.Analysis techniques used are breakeven (Break Even Point / BEP), the margin of safety (MOS), and operating leverage.
The results of this study indicate that the PT Mayora Indah Tbk. And Subsidiaries do not apply the analysis Cost-Volume-Profit (CVP) well. In 2009, 2010, and 2013 have been able to realize the planned sales. However, in 2008, 2011 and 2012, the company has yet to realize the planned sales are realized due to the sale of less than budgeted sales. The suggestion suggestions that can give the writer is to reach the level of the break even point , the company should maintain a state that has lasted and still berusahaan spend more effectively and efficiently , companies need to take the right decision of several alternative actions that can be performed as a reduction in fixed costs and variable in improving the management of the company so that it can be realized desired profit target.