PERENCANAAN LABA DENGAN PENDEKATAN ANALISIS COST-VOLUME-PROFIT (CVP) PADA PT. PABRIK ES PASAR TURI DI SURABAYA

Zulfikar Abraham Iqbal, Ade (2012) PERENCANAAN LABA DENGAN PENDEKATAN ANALISIS COST-VOLUME-PROFIT (CVP) PADA PT. PABRIK ES PASAR TURI DI SURABAYA. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Ice cube is one of commodity consumption needed by many parties, like households, small agent, wholesalers, and even large companies that require ice as a coolant or preservatives. One of the factories producing ice cubes in Surabaya is PT. Pabrik Es Pasar Turi in the area of Industrial Rungkut-Surabaya. This study aims to determine the classification of costs, contribution margin, break event point (BEP), the margin of safety (MOS) and to make earnings projections for the company in 2012 that the company does not lose. The method used in the survey method by using analysis of costvolume- profit organization supported by forecasting by using decomposition multicative and judgment method. The results of this study are to know 3 of costs are the variable costs, and as many as 18 costs, including the fixed costs. Contribution margin for the 2012 is Rp 1,370,157,894, margin of safety Rp 641,223,431 and break event point Rp1,426,496,569 or 237,749 units in unit. If the company expects a profit of 25% of sales in 2012, they have to sales should reach Rp 2,206,601,186 or the equivalent of 367,767 units. Keywords: Cost-Volume Profit Analysis, Break Even Point, Profit Planning

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING
600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 11 Jul 2018 06:38
Last Modified: 11 Jul 2018 06:38
URI: http://eprints.perbanas.ac.id/id/eprint/3327

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