Analisis Biaya Volume Laba Sebagai Alat Perencanaan Laba Pada Cv Waringin Putih Semarang

Abstract

<p>This final project discusses how profit planning at CV Waringin <br />Putih Semarang by applying the cost volume profit analysis. The purpose of <br />this final project is to calculate the contribusion margin, break even point, <br />profit planning in 2017, margin of safety, degree of operating leverage, and <br />shut down point, and also to examine the asumpsions that affect profit at CV <br />Waringin Putih Semarang with sensitivity analysis.<br />The method of collecting data used in this final project is interviews, and <br />documentation. The data used are secondary data obtained from CV Waringin <br />Putih Semarang includes sales data, cost data, and general overview of the <br />company. The writing of this final project used description method and <br />exposition method. Description method used to describe the general overview of <br />the company, while exposition method used to calculate the approaches that <br />will be used to describe the cost volume profit analysis.<br />Based on the cost volume profit analysis has been done, obtained the weighted <br />average contribution margin of Rp20.638,73 per m2. Sales to break even point <br />as much as 24.024 m2. Sales to reach the profit target increased by 17,21 %, or <br />as much as 66.026 m2. Margin of safety is 63,62% and degree of operating <br />leverage is about 1,74, and also sales to shut down point as much as 20.655 m2.</p>