Evaluation of MSME Sales Strategy with Cost-Volume-Profit-Analysis (CVPA) During Pandemic (Case Study of UD DIOR “77”, Surabaya)

Widiastuti, Ranti (2021) Evaluation of MSME Sales Strategy with Cost-Volume-Profit-Analysis (CVPA) During Pandemic (Case Study of UD DIOR “77”, Surabaya). Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The world economic condition is in crisis condition, which creates severe challenges and obstacles for all business actors due to the Pandemic COVID-19, including MSME. There are 84.20% of MSMEs have experienced a decline in income. The decline was caused by several factors, one of the several factors is, and there is no special treatment for a comprehensive profit-loss calculation. Evaluation of this profit and loss can be done by using profit planning tools, so that the level of operating income desired by MSMEs can be achieved and MSMEs will not experience losses during the Pandemic. This research aims to evaluate sales strategy with Cost-Volume-Profit Analysis (CVPA) during pandemic at UD DIOR “77”, Surabaya, and emphasizes how the sales strategy should be chosen in accordance with the analysis of the business situation using cost-volume-profit analysis (CVPA) and used as a basis for making decisions. By using CVPA, business actors are expected to receive various important information such as cost control, sales control, profit planning, and others in Pandemic. The impact of the Pandemic indeed made UD DIOR “77” have to choose the right strategy to use, but UD DIOR “77” had not yet made a decision on the right strategy. CVPA is expected to evaluate the right sales strategy of UD DIOR “77” is not trapped for too long in a loss that has a negative impact in the long term, so that UD DIOR “77” can return to maintaining its business in the midst of a pandemic. Keywords: Break-Even Analysis, Cost-Volume-Profit Analysis (CVPA), Micro Small Medium Enterprises (MSME), Pandemic COVID-19, Profit Planning, Sales Strategy Evaluation

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 658 - GENERAL MANAGEMENT > 658.151 1 - MANAGEMENT ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: RANTI WIDIASTUTI
Date Deposited: 10 Apr 2021 17:06
Last Modified: 11 Apr 2021 21:02
URI: http://eprints.perbanas.ac.id/id/eprint/7703

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